SolvedChapter 3 business asset disposal relief
From legislation.gov.uk
Contents
- Section 169H Introduction
- Section 169I Material disposal of business assets
- Section 169J Disposal of trust business assets
- Section 169K Disposal associated with relevant material disposal
- Section 169L Relevant business assets
- Section 169LA Relevant business assets: goodwill transferred to a close company
- Section 169M Relief to be claimed
- Section 169N Amount of relief: general
- Section 169O Amount of relief: special provisions for certain trust disposals
- Section 169P Amount of relief: special provision for certain associated disposals
- Section 169Q Reorganisations: disapplication of section 127
- Section 169R Reorganisations involving acquisition of qualifying corporate bonds
- Section 169S Interpretation of Chapter
- Section 169SA Meaning of “trading company” and “trading group”