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Legislation

Finance Act 2003

Crossheading Chargeable gains

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Section 157 Life insurance policies and deferred annuity contracts
Section 158 Application of market value rule in case of exercise of option
Section 159 Reporting limits and annual exempt amount
Section 160 Taper relief: assets qualifying as business assets
Section 161 Earn-out rights to be treated as securities unless contrary election
Section 162 Deferred unascertainable consideration: election for treatment of loss
Section 163 Transfers of value: attribution of gains to beneficiaries

Chargeable gains
Taper relief: assets qualifying as business assets

Section 160 | 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Provision repealed

The source marks this provision as repealed and does not provide content for this version.

Repealed^F1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. 160 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(f)(i)