Skip to content
Solved
How it worksSearch the lawPricingFor IT teams
Sign inStart free trial

Contents

Legislation
Taxation of Chargeable Gains Act 1992

Chapter 3 business asset disposal relief

  • Section 169H Introduction
  • Section 169I Material disposal of business assets
  • Section 169J Disposal of trust business assets
  • Section 169K Disposal associated with relevant material disposal
  • Section 169L Relevant business assets
  • Section 169LA Relevant business assets: goodwill transferred to a close company
  • Section 169M Relief to be claimed
  • Section 169N Amount of relief: general
  • Section 169O Amount of relief: special provisions for certain trust disposals
  • Section 169P Amount of relief: special provision for certain associated disposals
  • Section 169Q Reorganisations: disapplication of section 127
  • Section 169R Reorganisations involving acquisition of qualifying corporate bonds
  • Section 169S Interpretation of Chapter
  • Section 169SA Meaning of “trading company” and “trading group”
  1. Taxation of Chargeable Gains Act 1992
  2. /
  3. /Chapter 3 · business asset disposal relief

Section 169SA | Meaning of “trading company” and “trading group”

From legislation.gov.uk

15 September 2016

PreviousNext

Schedule 7ZA gives the meaning in this Chapter of “trading company” and “trading group”.F1

Notes

  1. F1

    S. 169SA inserted (with effect in accordance with Sch. 13 para. 6(1) of the amending Act) by Finance Act 2016 (c. 24), Sch. 13 para. 4

PreviousNext
PrivacyCookiesTerms