| CMV01048300 | Section 2(14) - Capital Asset - Instances of Held to be Property and Capital Asset [Clause (14) of Section 2] - Assignment of contract |
| CMV01048200 | Section 2(14) - Capital Asset - Instances of Held to be Property and Capital Asset [Clause (14) of Section 2] - Technical know-how |
| CMV01048100 | Section 2(14) - Capital Asset - Instances of Held to be Property and Capital Asset [Clause (14) of Section 2] - Court decree |
| CMV01048000 | Section 2(14) - Capital Asset - Instances of Held to be Property and Capital Asset [Clause (14) of Section 2] - Generator |
| CMV01047900 | Section 2(14) - Capital Asset - Instances of Held to be Property and Capital Asset [Clause (14) of Section 2] - Foreign currency |
| CMV01047800 | Section 2(14) - Capital Asset - Instances of Held to be Property and Capital Asset [Clause (14) of Section 2] - Acquisition of undertaking as a whole |
| CMV01047700 | Section 2(14) - Capital Asset - Instances of Held to be Property and Capital Asset [Clause (14) of Section 2] - Transfer of dormant rights |
| CMV01047600 | Section 2(14) - Capital Asset - Instances of Held to be Property and Capital Asset [Clause (14) of Section 2] - Tenancy Rights |
| CMV01047500 | Section 2(14) - Capital Asset - Instances of Held to be Property and Capital Asset [Clause (14) of Section 2] - Goodwill |
| CMV01047400 | Section 2(14) - Capital Asset - Instances of Held to be Property and Capital Asset [Clause (14) of Section 2] - Annuity |