Analysis of gains

This schedule is no longer available, but was used in 1996 and early 1997 computations to provide an analysis of deferred gains.

The total deferral claimed must be attributed to particular assets, identifying the type of the gain for each asset. The asset, its type and the gain deferred are Taxable exchange gains carried forward into the subsequent period.

Brought forward deferrals are automatically analysed between trading and non-trading amounts and added to the gains available for deferral on the Taxable exchange gains schedule. The deferral claim in this later period includes any further deferral of deferred gains brought forward.

Erasing the schedule

Erasing this schedule will also automatically erase the related Taxable exchange gains and Foreign exchange differences schedules.

This schedule has no standard sub-schedules.

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