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Legislation

Taxation of Chargeable Gains Act 1992

Crossheading Joint interests in land

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Section 248A Roll-over relief on disposal of joint interests in land: conditions
Section 248B Calculation of relief
Section 248C Excluded land
Section 248D Milk quotas
Section 248E Relief on disposal of joint interests in private residence

Taxation of Chargeable Gains Act 1992
Part VII Other property, businesses, investments etc.

Crossheading Joint interests in land

From legislation.gov.uk

Contents

Section 248A Roll-over relief on disposal of joint interests in land: conditions
Section 248B Calculation of relief
Section 248C Excluded land
Section 248D Milk quotas
Section 248E Relief on disposal of joint interests in private residence

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