23.1 A company made the following disposals during the year to 31 March 2010:

(a) A factory building was sold for £500,000 on 13 June 2009 (RPI 213.2). This building had cost £300,000 in August 2000 (RPI 170.5) and was extended in July 2002 (RPI 175.9) at a cost of £50,000.

(b) An office building was sold for £1,000,000 on 15 August 2009 (RPI 214.0) and was immediately replaced by another office building costing £925,000. The building sold in August 2009 had cost £650,000 in February 2002 (RPI 173.8).
Rollover relief was claimed on the disposal of this building.

(c) A computer system was given to a charity on 14 July 2009 (RPI 213.6). This computer system had cost £5,000 in September 2005 (RPI 193.1) and had a market value of £500 in July 2009. Capital allowances had been claimed in relation to the computer system.

(d) A motor car was sold for £80,000 on 12 May 2009 (RPI 212.8). The car had cost £100,000 in June 2007 (RPI 207.3). Capital allowances had been claimed.

(e) An item of movable plant and machinery was sold for £30,000 on 16 September 2009 (RPI 214.4). This item had cost £70,000 in January 2004 (RPI 183.1) and capital allowances had been claimed in relation to the item.

(f) 8,000 ordinary shares in XYZ plc were sold for £80,000 on 18 November 2009 (RPI 215.2). Shares in XYZ plc had been bought as follows:
Date No. of shares Cost RPI £
22 November 2002 4,000 16,000 178.2 14 December 2006 6,000 30,000 202.7 12 November 2009 3,000 36,000 215.2 (g) Government securities were sold for £40,000 on 17 October 2009 (RPI 214.8).
These securities had cost £45,000 in October 2008 (RPI 217.7).
Compute the chargeable gain or allowable loss arising on each of the above disposals and outline any other corporation tax consequences of each disposal. Also compute the net chargeable gains figure which should be included in the company's chargeable profits for the year to 31 March 2010.