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Legislation

Finance Act 2002

Crossheading Chargeable gains

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Section 42 Reallocation within group of gain or loss accruing under section 179
Section 43 Roll-over of degrouping charge on business assets
Section 44 Exemptions for disposals by companies with substantial shareholding
Section 45 Share exchanges and company reconstructions
Section 46 Taper relief: holding period for business assets
Section 47 Taper relief: minor amendments
Section 48 Use of trading losses against chargeable gains
Section 49 Election to forgo roll-over relief on transfer of business
Section 50 Shares acquired on same day: election for alternative treatment
Section 51 Deduction of personal losses from gains treated as accruing to settlors
Section 52 Capital gains tax: variation of dispositions taking effect on death

Chargeable gains
Taper relief: holding period for business assets

Section 46 | Taper relief: holding period for 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Provision repealed

The source marks this provision as repealed and does not provide content for this version.

Repealed^F1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. 46 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(e)(i)