SolvedChapter IA Roll-over relief on re-investment
From legislation.gov.uk
Contents
- Section 164A Relief on re-investment for individuals.
- Section 164B Roll-over relief on re-investment by trustees.
- Section 164BA Interaction with retirement relief
- Section 164C Restriction applying to retirement relief and roll-over relief on re-investment.
- Section 164D Relief carried forward into replacement shares.
- Section 164E Application of Chapter in cases of an exchange of shares.
- Section 164F Failure of conditions of relief.
- Section 164FA Loss of relief in cases where shares acquired on being issued.
- Section 164FF Qualifying investment acquired from husband or wife.
- Section 164FG Multiple claims.
- Section 164G Meaning of “qualifying company".
- Section 164H Property companies etc. not to be qualifying companies.
- Section 164I Qualifying trades.
- Section 164J Provisions supplementary to section 164I.
- Section 164K Foreign residents.
- Section 164L Anti-avoidance provisions.
- Section 164M Exclusion of double relief.
- Section 164MA Exclusion of double relief
- Section 164N Interpretation of Chapter IA.