SolvedChapter 3A business asset disposal relief where company ceases to be individual's personal company
From legislation.gov.uk
Contents
- Section 169SB Overview of Chapter
- Section 169SC Election by individual where company ceases to be personal company
- Section 169SD Supplementary election to defer gains until subsequent disposal
- Section 169SE Application of section 169SD where section 116 applies
- Section 169SF Application of section 169SD where sections 127 to 130 apply
- Section 169SG Elections under sections 169SC and 169SD
- Section 169SH Claims for relief in respect of subsequent disposals