Crossheading Replacement of business assets
From legislation.gov.uk
Contents
- 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.