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Legislation

Taxation of Chargeable Gains Act 1992

Crossheading Transfer of business to a company

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Section 162 Roll-over relief on transfer of business.
Section 162A Election for section 162 not to apply

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

Crossheading Transfer of business to a company

From legislation.gov.uk

Contents

Section 162 Roll-over relief on transfer of business.
Section 162A Election for section 162 not to apply