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Contents

Legislation

Income Tax Act 2007

Crossheading Business investment relief

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Section 809VA Money or other property used to make investments
Section 809VB Failure to invest within 45 days
Section 809VC Qualifying investments
Section 809VD Condition A
Section 809VE Commercial trades
Section 809VF Condition B
Section 809VG Income or gains treated as remitted following certain events
Section 809VH Meaning of “potentially chargeable event”
Section 809VI The appropriate mitigation steps
Section 809VIA Application of appropriate mitigation steps where TRF capital involved
Section 809VJ The grace period allowed for the appropriate mitigation steps
Section 809VK Retention of funds to meet CGT liabilities
Section 809VL Effect of taking appropriate mitigation steps within grace period
Section 809VM Cases involving tax deposits
Section 809VN Order of disposals etc
Section 809VO Investments made from mixed funds

Chapter A1 Remittance basis
Crossheading Business investment relief

Crossheading Business investment relief

From legislation.gov.uk

Contents

Section 809VA Money or other property used to make investments
Section 809VB Failure to invest within 45 days
Section 809VC Qualifying investments
Section 809VD Condition A
Section 809VE Commercial trades
Section 809VF Condition B
Section 809VG Income or gains treated as remitted following certain events
Section 809VH Meaning of “potentially chargeable event”
Section 809VI The appropriate mitigation steps
Section 809VIA Application of appropriate mitigation steps where TRF capital involved
Section 809VJ The grace period allowed for the appropriate mitigation steps
Section 809VK Retention of funds to meet CGT liabilities
Section 809VL Effect of taking appropriate mitigation steps within grace period
Section 809VM Cases involving tax deposits
Section 809VN Order of disposals etc
Section 809VO Investments made from mixed funds