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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

Chargeable gains
Taper relief: assets qualifying as business assets

Section 78 | Taper relief: assets qualifying as business assets

From legislation.gov.uk

Provision repealed

The source marks this provision as repealed and does not provide content for this version.

Repealed^F1

Notes

F1
S. 78 omitted (with effect in accordance with Sch. 2 para. 56(3) of the amending Act) by virtue of Finance Act 2008 (c. 9), Sch. 2 para. 55(d)(i)