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Legislation

Taxation of Chargeable Gains Act 1992

Crossheading Transfer of business to a company

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Section 162 Roll-over relief on transfer of business.
Section 162A Election for section 162 not to apply

Transfer of business to a company
Election for section 162 not to apply

Section 162A | Election for section 162 not to apply

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Provision repealed

The source marks this provision as repealed and does not provide content for this version.

Repealed^F1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. 162A omitted (with effect in accordance with s. 39(5) of the amending Act) by virtue of Finance Act 2026 (c. 11), s. 39(4)(5)