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Other charges use the same mechanism of matching capital payments to calculate the charge. »Ê¹ÚÌåÓýappre is an order of priority to determine which charge should be considered first in the matching process. Capital payments are matched in the following order.

• first against amounts charged as income under the transfer of assets rule, ITA2007/S732, CG38625
• second against offshore income gains, SI2009/3001 regulation 20
• third against section 2(2)* amounts in a Schedule 4C pool, TCGA92/Sch4C/para8(4), CG39280
• fourth against section 2(2)* amounts in a section 87 pool.

*This section was re-written for disposals from 6 April 2019 to section 1(3) see CG10150.