SolvedCrossheading Replacement of business assets
From legislation.gov.uk
Contents
- Section 152 Roll-over relief.
- Section 153 Assets only partly replaced.
- Section 153A Provisional application of sections 152 and 153.
- Section 154 New assets which are depreciating assets.
- Section 155 Relevant classes of assets.
- Section 156 Assets of Class 1.
- Section 156ZA Intangible fixed assets: roll-over relief
- Section 156ZB Intangible fixed assets: interaction with relief under Chapter 7 of Part 8 of CTA 2009
- Section 156A Cessation of trade by limited liability partnership.
- Section 157 Trade carried on by family company: business assets dealt with by individual.
- Section 158 Activities other than trades, and interpretation.
- Section 159 Non-residents: roll-over relief.
- Section 159A Disposals of interests in UK land by non-residents: roll-over relief
- Section 160 Dual resident companies: roll-over relief.