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Legislation

Taxation of Chargeable Gains Act 1992

Crossheading Transfer of business from company to shareholders

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Section 162B Disincorporation relief: assets (including pre-FA 2002 goodwill)
Section 162C Disincorporation relief: post-FA 2002 goodwill

Chapter I Transfer of business assets: General provisions
Crossheading Transfer of business from company to shareholders

Crossheading Transfer of business from company to shareholders

From legislation.gov.uk

Contents

Section 162B Disincorporation relief: assets (including pre-FA 2002 goodwill)
Section 162C Disincorporation relief: post-FA 2002 goodwill