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Legislation
Taxation of Chargeable Gains Act 1992

Chapter 4 business asset disposal relief where held-over gains become chargeable

  • Section 169T Overview of Chapter
  • Section 169U Eligibility conditions for deferred business asset disposal relief
  • Section 169V Operation of deferred business asset disposal relief
  1. Chapter 4 · business asset disposal relief where held-over gains become chargeable
  2. Overview of Chapter

Section 169T | Overview of Chapter

From legislation.gov.uk

This Chapter makes provision about claiming business asset disposal relief in certain cases where, in relation to held-over gains that originally arose on a business disposal, there is a chargeable event for the purposes of Schedule 5B or 8B (relief for gains invested under the enterprise investment scheme or in social enterprises).F1F2

Notes

  1. F1

    Pt. 5 Ch. 4 inserted (with effect in accordance with s. 44(2) of the amending Act) by Finance Act 2015 (c. 11), s. 44(1)

  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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