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Legislation
Taxation of Chargeable Gains Act 1992

Chapter 3A business asset disposal relief where company ceases to be individual's personal company

  • Section 169SB Overview of Chapter
  • Section 169SC Election by individual where company ceases to be personal company
  • Section 169SD Supplementary election to defer gains until subsequent disposal
  • Section 169SE Application of section 169SD where section 116 applies
  • Section 169SF Application of section 169SD where sections 127 to 130 apply
  • Section 169SG Elections under sections 169SC and 169SD
  • Section 169SH Claims for relief in respect of subsequent disposals
  1. Chapter 3A
  2. Overview of Chapter

Section 169SB | Overview of Chapter

From legislation.gov.uk

This Chapter makes provision about an individual claiming business asset disposal relief in certain cases where relief would otherwise become unavailable because of a company ceasing to be the individual's personal company.F1F2

Notes

  1. F1

    Pt. 5 Ch. 3A inserted (with effect in accordance with Sch. 16 para. 4(5) of the amending Act) by Finance Act 2019 (c. 1), Sch. 16 para. 3

  2. F2

    Words in Act substituted (with effect for the tax year 2020-21 and subsequent tax years) by Finance Act 2020 (c. 14), Sch. 3 paras. 7(2)(a), 8 (with Sch. 3 para. 7(3))

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