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Legislation
Taxation of Chargeable Gains Act 1992

Crossheading Investments in social enterprises

  • Section 255A Hold-over relief for gains re-invested in social enterprises
  • Section 255B Gains and losses on investments in social enterprises
  • Section 255C Application of section 255B(2) where maximum SI relief not obtained
  • Section 255D Application of section 255B(2) where SI relief has been reduced
  • Section 255E Reorganisations involving shares to which SI relief is attributable
  1. Investments in social enterprises
  2. Hold-over relief for gains re-invested in social enterprises

Section 255A | Hold-over relief for gains re-invested in social enterprises

From legislation.gov.uk

Schedule 8B to this Act (which provides relief in respect of gains re-invested in social enterprises) has effect.F1

Notes

  1. F1

    Ss. 255A-255E and cross-heading inserted (17.7.2014) by Finance Act 2014 (c. 26), Sch. 12 para. 2

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