1. International and HMRC Materials
  2. HMRC Manuals
  3. Capital Gains Manual
Capital Gains ManualCG10200CCG12700CCG12940PCG12995 Capital sums derived from assets: section 22(1) TCGA 1992: statutory rights ...
You need to be logged in to the system to access this content, via the log in link at the top of this page. If you do not have an account, then please read the Help page for information on how to obtain access.

Other Editions

  • CG12995 Capital sums derived from assets: s22(1) TCGA92: statutory rights (ingested October 1, 2022)
  • CG12995 Capital sums derived from assets: section 22(1) TCGA 1992: statutory rights (ingested March 2, 2019)
  • CG12995 Capital sums derived from assets: section 22(1) TCGA 1992: statutory rights (ingested December 26, 2020)
  • CG12995 Capital sums derived from assets: section 22(1) TCGA 1992: statutory rights (ingested March 13, 2021)
  • CG12995 Capital sums derived from assets: section 22(1) TCGA 1992: statutory rights (ingested March 20, 2021)
  • CG12995 Capital sums derived from assets: section 22(1) TCGA 1992: statutory rights (ingested May 1, 2021)
  • CG12995 Capital sums derived from assets: s22(1) TCGA92: statutory rights (ingested August 5, 2023)
  • CG12995 Capital sums derived from assets: s22(1) TCGA92: statutory rights (ingested February 10, 2024)
  • CG12995 Capital sums derived from assets: section 22(1) TCGA 1992: statutory rights (ingested July 19, 2018)