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Capital Gains Tax Act 1979 (repealed 6.3.1992)

Crossheading Transfer of business to a company

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Section 123 Roll-over relief on transfer of business.
Section 123A (1) For the purposes of this Act any asset transferred...

Part VI Property: Further Provisions
Crossheading Transfer of business to a company

Crossheading Transfer of business to a company

From legislation.gov.uk

Contents

Section 123 Roll-over relief on transfer of business.
Section 123A (1) For the purposes of this Act any asset transferred...