Skip to content

Contents

Legislation

Finance Act 1993

Crossheading Deferral of unrealised gains

Find in this level

Section 139 Claim to defer unrealised gains.
Section 140 Deferral of unrealised gains.
Section 141 Deferral: amount available for relief.
Section 142 Deferral: non-sterling trades.
Section 143 Deferral: supplementary.

Deferral of unrealised gains
Deferral of unrealised gains.

Section 140 | Deferral of unrealised gains.

From legislation.gov.uk

Provision repealed

The source marks this provision as repealed and does not provide content for this version.

Repealed