Section 880 | Overview of Chapter

This Chapter—

(a)sets out a general rule limiting the application of this Part to certain assets (see section 882(1): application of this Part to assets created or acquired on or after 1 April 2002),

(b)makes provision about when assets are treated as created or acquired (see sections 883 to 889),

(c)makes special provision about particular kinds of assets (see sections 890 to 897), and

(d)provides how roll-over relief is to apply in some circumstances where assets excluded by the general rule mentioned in paragraph (a) are involved (see sections 898 and 899).