188体育

The example at CG42410 shows how to calculate a postponed gain. This example follows on from that one to illustrate how a postponed gain may be brought back into charge in whole or in part. See CG42400 for guidance on the recovery of postponed gains.

In May 2006 B Ltd sells asset No 2. A gain is deemed to accrue to A Ltd at that time in the following amount

• Postponed gain (拢38,000) multiplied by postponed gain on asset No 2 (拢8,000) divided by aggregate of all gains on all relevant assets (拢50,000) = 拢6,080

Postponed gains so far unreleased = 拢38,000 - 拢6,080 = 拢31,920

In June 2008 B Ltd sells asset No 3. A gain is deemed to accrue to A Ltd at that time in the following amount

• Postponed gain so far unrealised (拢31,920) multiplied by postponed gain on asset No 3 (拢32,000) divided by aggregate of all postponed gains on all unrealised assets (Nos 1 and 3) (拢42,000) = 拢24,320

Postponed gains so far unreleased = 拢31,920 - 拢24,320 + 拢7,600.

Note that if there is no disposal of asset No 1, or any disposal of shares in B Ltd by A Ltd, within 6 years of the relevant time the remaining part of the postponed gain is not recovered.