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Statement of Practice D21 · Order Paper · Order Paper

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Statement of Practice D21

Time limit for an election for valuation on 6 April 1965 under TCGA 1992 Sch 2 para 17: company leaving a group: TCGA 1992 ss 178, 179.

Last fetched 04 May 2026 · gov.uk

Documents

Statement of Practice D21

At a glance

TypePolicy paper

First published05 Apr 1965

Last updated05 Apr 1965

Organisations

HM Revenue & Customs

Topics

Capital Gains Tax

Source

Other from HM Revenue & CustomsSee all →

Draft regulations: Carbon Border Adjustment Mechanism (CBAM) (Emissions and Verification)

Modernising and standardising company tax returns

Consultation: Extend Notification of Uncertain Tax Treatment (UTT) regime

Reporting company payments to participators

Inheritance tax on pensions — information sharing regulations

Guaranteed minimum pension conversion provisions

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