Crossheading How the relief is given
From legislation.gov.uk
Contents
- Section 758 How the relief is given: general
- Section 759 Determination of appropriate proportion of cost and adjusted cost
- Section 760 References to cost of asset where asset affected by change of accounting policy
- Section 761 Declaration of provisional entitlement to relief
- Section 762 Realisation and reacquisition
- Section 763 Disregard of deemed realisations and reacquisitions