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Legislation

Taxation of Chargeable Gains Act 1992

Crossheading Replacement of business assets

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Section 152 Roll-over relief.
Section 153 Assets only partly replaced.
Section 153A Provisional application of sections 152 and 153.
Section 154 New assets which are depreciating assets.
Section 155 Relevant classes of assets.
Section 156 Assets of Class 1.
Section 156ZA Intangible fixed assets: roll-over relief
Section 156ZB Intangible fixed assets: interaction with relief under Chapter 7 of Part 8 of CTA 2009
Section 156A Cessation of trade by limited liability partnership.
Section 157 Trade carried on by family company: business assets dealt with by individual.
Section 158 Activities other than trades, and interpretation.
Section 159 Non-residents: roll-over relief.
Section 159A Disposals of interests in UK land by non-residents: roll-over relief
Section 160 Dual resident companies: roll-over relief.

Taxation of Chargeable Gains Act 1992
Replacement of business assets

Section 160 | Dual resident companies: roll-over relief.

From legislation.gov.uk

Provision repealed

The source marks this provision as repealed and does not provide content for this version.

Repealed^F1

Notes

F1
S. 160 repealed (with effect in accordance with s. 251(1)(a)(6) of the amending Act) by Finance Act 1994 (c. 9), s. 251(6), Sch. 26 Pt. VIII(1)

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