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Legislation

Taxation of Chargeable Gains Act 1992

Chapter 5 Investors' relief

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Crossheading Overview
Crossheading Qualifying shares
Crossheading The relief
Crossheading Trustees of a settlement: special provision
Crossheading Disposals of interests in shares
Crossheading Cap on relief
Crossheading Claims for relief
Crossheading Reorganisations
Crossheading Supplemental

Part V Transfer of business assets, business asset disposal relief and investors' relief
Chapter 5 Investors' relief

Chapter 5 Investors' relief

From legislation.gov.uk

Contents

Crossheading Overview
Crossheading Qualifying shares
Crossheading The relief
Crossheading Trustees of a settlement: special provision
Crossheading Disposals of interests in shares
Crossheading Cap on relief
Crossheading Claims for relief
Crossheading Reorganisations
Crossheading Supplemental