C1 Loss or destruction of a CGT asset

when compensation is first received or, if none, when the loss is discovered or destruction occurred

capital proceeds less the asset's cost base

asset's reduced cost base less capital proceeds

C2 Cancellation, surrender and similar endings

when the contract ending an asset is entered into or, if none, when an asset ends

capital proceeds from the ending less asset's cost base

asset's reduced cost base less capital proceeds

C3 End of an option to acquire shares and so on

when the option ends

capital proceeds from granting the option less expenditure in granting it

expenditure in granting the option less capital proceeds