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Legislation
Finance Act 2019

Crossheading Miscellaneous reliefs

  • Section 39 Entrepreneurs' relief
  • Section 40 Gift aid etc: restrictions on associated benefits
  • Section 41 Charities: exemption for small trades etc
  1. Miscellaneous reliefs
  2. Entrepreneurs' relief

Section 39 | Entrepreneurs' relief

From legislation.gov.uk

Schedule 16 contains provision amending Part 5 of TCGA 1992 (transfer of business assets, entrepreneurs' relief and investors' relief) in connection with entrepreneurs' relief.

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