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Chargeable gains arising to companies are computed in accordance with Capital Gains Tax principles as if:

• accounting periods were years of assessment, and
• references to Income Tax were references to Corporation Tax.

The Capital Gains Manual guidance applies, with any necessary adaptations.

For detailed guidance on:

• chargeable gains arising to companies see Ìý´Ç²Ô·É²¹°ù»å²õ,
• chargeable gains issues relating to groups of companies see Ìý´Ç²Ô·É²¹°ù»å²õ.