SolvedCrossheading Exempt property relief
From legislation.gov.uk
Contents
- Section 809X Exempt property
- Section 809Y Property that ceases to be exempt property treated as remitted
- Section 809YA Exception to section 809Y: proceeds taken offshore or invested
- Section 809YB Condition E: supplementary
- Section 809YC Effect of disapplying section 809Y
- Section 809YD Chargeable gains accruing on sales of exempt property
- Section 809YE Exception to section 809Y: gifts to the nation
- Section 809YF Exception to section 809Y: compensation taken offshore or invested
- Section 809Z Public access rule: general
- Section 809Z1 Public access rule: relevant VAT relief
- Section 809Z2 Personal use rule
- Section 809Z3 Repair rule
- Section 809Z4 Temporary importation rule
- Section 809Z5 Notional remitted amount
- Section 809Z6 Exempt property: other interpretation