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Legislation

Taxation of Chargeable Gains Act 1992

Chapter 4 business asset disposal relief where held-over gains become chargeable

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Section 169T Overview of Chapter
Section 169U Eligibility conditions for deferred business asset disposal relief
Section 169V Operation of deferred business asset disposal relief

Part V Transfer of business assets, business asset disposal relief and investors' relief
Chapter 4 business asset disposal relief where held-over gains become chargeable

Chapter 4 business asset disposal relief where held-over gains become chargeable

From legislation.gov.uk

Contents

Section 169T Overview of Chapter
Section 169U Eligibility conditions for deferred business asset disposal relief
Section 169V Operation of deferred business asset disposal relief