CG12990 - Capital sums derived from assets: s22(1) TCGA92: capital sums derived from 鈥榬ights鈥�
In certain circumstances 鈥榬ights鈥� may be assets for CG purposes, see CG12000.
This part of the guidance gives examples of types of rights which may give rise to an entitlement to receive capital sums by way of compensation or damages.
The types of rights considered are:
The guidance at聽颁骋12000听explains how to identify the various types of rights whilst the guidance at聽CG12995,听CG13000听补苍诲听CG13015聽explains how to deal with capital sums derived from those rights.