Schedule 20 | Section 20 ^F1

From legislation.gov.uk

Part I^F2

(1)Repealed^F2

(2)Repealed^F2

(3)Repealed^F3

(4)Repealed^F1

Part II^F1

Disposals on which relief may be given

(5)Repealed^F2

Gains qualifying for relief

(6)Repealed^F4

(7)Repealed^F2

(8)Repealed^F2

(9)Repealed^F2

(10)Repealed^F5

(11)Repealed^F6

(12)Repealed^F7

The amount available for relief : the basic rule

(13)Repealed^F8

Aggregation of earlier business periods

(14)Repealed^F9

Relief given on earlier disposal

(15)Repealed^F10

Aggregation of spouse’s interest in the business

(16)Repealed^F2

Notes

F1
Sch. 20 (paras. 1-16) repealed (6.3.1992 with effect as mentioned in s. 289(1) of the 1992 repealing Act) by Taxation of Chargeable Gains Act 1992 (c. 12), ss. 289(1)(2), 290, Sch. 12 (with s. 201(3), Sch. 11 paras. 22, 26(2), 27)
F2
Sch. 20 (paras. 1-16) repealed (6.3.1992 with effect as mentioned in s. 289(1) of the 1992 repealing Act) by Taxation of Chargeable Gains Act 1992 (c. 12), ss. 289(1)(2), 290, Sch.12 (with s. 201(3), Sch. 11 paras. 22, 26(2), 27)
F3
Sch. 20 (paras. 1-16) repealed (6.3.1992 with effect as mentioned in s. 289(1) of the 1992 repealing Act) bt Taxation of Chargeable Gains Act 1992 (c. 12), ss. 289(1(2), 290, Sch.12 (with s. 201(3), Sch. 11 paras. 22, 26(2), 27)
F4
Sch. 20 (paras. 1-16) repealed (6.3.1992 with effect as mentioned in s. 289(1) of the 1992 repealing Act) by Taxation of Chargeable Gains Act 1992 (c. 12), ss. 289(1)(2), 290, Sch. 12 (with s. 201(3), SCh. 11 paras. 22, 26(2), 27)
F5
Sch. 20 (paras. 1-16) repealed (6.3.1992 with efffect as mentioned in s. 289(1) of the 1992 repealing Act) by Taxation of Chargeable Gains Act 1992 (c. 12), ss. 289(1)(2), 290, Sch. 12 (with s. 201(3), Sch. 11 paras. 22, 26(2), 27)
F6
Sch. 20 (paras. 1-16) repealed (6.3.1992 with effect as mentioned in s.289(1) of the 1992 repealing Act) by Taxation of Chargeable Gains Act 1992 (c. 12), ss. 289(1)(2), 290, Sch.12 (with s. 201(3), Sch. 11 paras. 22, 26(2), 27)
F7
Sch. 20 (paras. 1-16) repealed (6.3.192 with effect as mentioned in s. 289(1) of the 1992 repealing Act) by Taxation of Chargeable Gains Act 1992 (c. 12), ss. 289(1)(2), 290, Sch.12 (with s. 201(3), Sch. 11 paras. 22, 26(2), 27)
F8
Sch. 20 (paras. 1-16) repealed (6.3.1992 with effect as mentioned in s. 289(1) of th 1992 repealing Act) by Taxation of Chargeable Gains Act 1992 (c. 12), ss. 289(1)(2), 290, Sch. 12 (with s. 201(3), Sch. 11 paras. 22, 26(2), 27)
F9
Sch. 20 (paras. 1-16) repealed (6.3.1992 with effect as mentioned in s. 289(1) of the 1992 repealing Act) by Taxation of Chargeable Gains ACt 1992 (c. 12), ss. 289(1)(2), 290, Sch.12 (with s. 201(3), SCh. 11 paras. 22, 26(2), 27)
F10
Sch. 20 (paras. 1-16) repealed (6.3.1992) with effect as mentioned in s. 289(1) of the 1992 repealing Act) by Taxation of Chargeable Gains Act 1992 (c. 12), ss. 289(1)(2), 290, Sch.12 (with s. 201(3), Sch. 11 paras. 22, 26(2), 27)