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Contents

Legislation
Taxation of Chargeable Gains Act 1992

Crossheading Investments in social enterprises

  • Section 255A Hold-over relief for gains re-invested in social enterprises
  • Section 255B Gains and losses on investments in social enterprises
  • Section 255C Application of section 255B(2) where maximum SI relief not obtained
  • Section 255D Application of section 255B(2) where SI relief has been reduced
  • Section 255E Reorganisations involving shares to which SI relief is attributable
  1. Part VII Other property, businesses, investments etc.
  2. Crossheading Investments in social enterprises

Crossheading Investments in social enterprises

From legislation.gov.uk

Contents

  1. Section 255A Hold-over relief for gains re-invested in social enterprises
  2. Section 255B Gains and losses on investments in social enterprises
  3. Section 255C Application of section 255B(2) where maximum SI relief not obtained
  4. Section 255D Application of section 255B(2) where SI relief has been reduced
  5. Section 255E Reorganisations involving shares to which SI relief is attributable
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