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Legislation
Capital Gains Tax Act 1979 (repealed 6.3.1992)

Crossheading Replacement of business assets

  • Section 115 Roll-over relief.
  • Section 116 Assets only partly replaced.
  • Section 117 New assets which are depreciating assets.
  • Section 118 Relevant classes of assets.
  • Section 119 Assets of Class 1.
  • Section 120 Trade carried on by family company: business assets dealt with by individual.
  • Section 121 Activities other than trades, and interpretation.
  1. Part VI Property: Further Provisions
  2. Crossheading Replacement of business assets

Crossheading Replacement of business assets

From legislation.gov.uk

Contents

  1. Section 115 Roll-over relief.
  2. Section 116 Assets only partly replaced.
  3. Section 117 New assets which are depreciating assets.
  4. Section 118 Relevant classes of assets.
  5. Section 119 Assets of Class 1.
  6. Section 120 Trade carried on by family company: business assets dealt with by individual.
  7. Section 121 Activities other than trades, and interpretation.
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