Page 27 - F6 - Capital Gains Tax - Assets & Disposals

Time Of Disposal (Par 13)

 When that event occurs

 Specified events:

Event Time of disposal

An agreement (no conditions) Date of conclusion of agreement

An agreement (subject to a Date on which condition is satisfied

suspensive condition) (example when a mortgage bond is granted)

Distribution of asset on which Date on which interest vests
beneficiary holds vested interest

Donation Date of compliance with all legal requirements

Conversion Date of conversion

Grant, renew/extent option Date on which option is granted,
renewed/extended

Exercise/termination of option Date option is exercised/terminated