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Legislation

Capital Gains Tax Act 1979 (repealed 6.3.1992)

Crossheading Transfer of business on retirement

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Section 124 Relief on transfer.
Section 125 Transfer by way of capital distribution from family company.

Part VI Property: Further Provisions
Crossheading Transfer of business on retirement

Crossheading Transfer of business on retirement

From legislation.gov.uk

Contents

Section 124 Relief on transfer.
Section 125 Transfer by way of capital distribution from family company.