Section 61 | Capital gains roll-over relief: relevant classes of assets

(1)Section 155 of TCGA 1992 (relevant classes of assets) is amended as follows.

(2)After the heading “CLASS 7A” insert—

(3)Before the heading “CLASS 8” insert—

(4)The amendments made by this section have effect where the disposal of the old assets (or an interest in them) or the acquisition of the new assets (or an interest in them) is on or after 20 December 2013.