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Legislation

Taxation of Chargeable Gains Act 1992

Chapter I Transfer of business assets: General provisions

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Crossheading Replacement of business assets
Crossheading Stock in trade
Crossheading Transfer of business to a company
Crossheading Transfer of business from company to shareholders
Crossheading Retirement relief

Part V Transfer of business assets, business asset disposal relief and investors' relief
Chapter I Transfer of business assets: General provisions

Chapter I Transfer of business assets: General provisions

From legislation.gov.uk

Contents

Crossheading Replacement of business assets
Crossheading Stock in trade
Crossheading Transfer of business to a company
Crossheading Transfer of business from company to shareholders
Crossheading Retirement relief