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Legislation

Finance Act 2001

Crossheading Chargeable gains

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Section 77 Notional transfers within a group
Section 78 Taper relief: assets qualifying as business assets
Section 79 De-grouping charge: transitional relief
Section 80 Attribution of gains of non-resident companies

Chapter 2 OTHER PROVISIONS
Crossheading Chargeable gains

Crossheading Chargeable gains

From legislation.gov.uk

Contents

Section 77 Notional transfers within a group
Section 78 Taper relief: assets qualifying as business assets
Section 79 De-grouping charge: transitional relief
Section 80 Attribution of gains of non-resident companies