Skip to content

Contents

Legislation

Taxation of Chargeable Gains Act 1992

Part V Transfer of business assets, business asset disposal relief and investors' relief

Find in this level

Chapter I Transfer of business assets: General provisions
Chapter IA Roll-over relief on re-investment
Chapter II Gifts of business assets
Chapter 3 business asset disposal relief
Chapter 3A business asset disposal relief where company ceases to be individual's personal company
Chapter 4 business asset disposal relief where held-over gains become chargeable
Chapter 5 Investors' relief

Taxation of Chargeable Gains Act 1992
Part V Transfer of business assets, business asset disposal relief and investors' relief

Part V Transfer of business assets, business asset disposal relief and investors' relief

From legislation.gov.uk

Contents

Chapter I Transfer of business assets: General provisions
Chapter IA Roll-over relief on re-investment
Chapter II Gifts of business assets
Chapter 3 business asset disposal relief
Chapter 3A business asset disposal relief where company ceases to be individual's personal company
Chapter 4 business asset disposal relief where held-over gains become chargeable
Chapter 5 Investors' relief