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Contents

Legislation

Finance Act 1993

Crossheading Deferral of unrealised gains

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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: amount available for relief.

Section 141 | Deferral: amount available for relief.

From legislation.gov.uk

Provision repealed

The source marks this provision as repealed and does not provide content for this version.

Repealed