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The key step when deciding who pays the tax on a gain under an investment bond is to establish who the owners of the bond are when the gain arises. The tax treatment then depends on whether the bond is individually owned or held under a trust / the type of trust.
1 The factory is a depreciating asset, and so the base cost of the factory is not adjusted. 2  The chargeable gain is held over until the earlier of November 2023 (10 years from the date of acquisition), the date that the factory is sold, or the date that it ceases to be used in the business.