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Legislation

Finance (No. 2) Act 2017

Crossheading Chargeable gains

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Section 26 Elections in relation to assets appropriated to trading stock
Section 27 Substantial shareholding exemption
Section 28 Substantial shareholding exemption: institutional investors

PART 1 Direct taxes
Crossheading Chargeable gains

Crossheading Chargeable gains

From legislation.gov.uk

Contents

Section 26 Elections in relation to assets appropriated to trading stock
Section 27 Substantial shareholding exemption
Section 28 Substantial shareholding exemption: institutional investors