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Legislation
Finance Act 1996

Crossheading Chargeable gains

  • Section 140 Transfer of company’s assets to investment trust.
  • Section 141 Roll-over relief.
  • Section 142 Premiums for leases.
  1. Chapter V Self Assessment, General Management etc.
  2. Crossheading Chargeable gains

Crossheading Chargeable gains

From legislation.gov.uk

Contents

  1. Section 140 Transfer of company’s assets to investment trust.
  2. Section 141 Roll-over relief.
  3. Section 142 Premiums for leases.
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