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Legislation

Finance Act 1997

Crossheading Chargeable gains

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Section 87 Re-investment relief.
Section 88 Conversion of securities: QCBs and debentures.
Section 89 Earn-out rights.

Part V Income Tax, Corporation Tax and Capital Gains Tax
Crossheading Chargeable gains

Crossheading Chargeable gains

From legislation.gov.uk

Contents

Section 87 Re-investment relief.
Section 88 Conversion of securities: QCBs and debentures.
Section 89 Earn-out rights.