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Legislation

Finance Act 2016

Crossheading Entrepreneurs' relief

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Section 84 Entrepreneurs' relief: associated disposals
Section 85 Entrepreneurs' relief: disposal of goodwill
Section 86 Entrepreneurs' relief: “trading company” and “trading group”

PART 4 Capital gains tax
Crossheading Entrepreneurs' relief

Crossheading Entrepreneurs' relief

From legislation.gov.uk

Contents

Section 84 Entrepreneurs' relief: associated disposals
Section 85 Entrepreneurs' relief: disposal of goodwill
Section 86 Entrepreneurs' relief: “trading company” and “trading group”