Skip to content

Contents

Legislation

Finance Act 2020

Crossheading Chargeable gains

Find in this level

Section 23 Entrepreneurs' relief
Section 24 Relief on disposal of private residence
Section 25 Corporate capital losses
Section 26 Quarterly instalment payments
Section 27 Relief from CGT for loans to traders

Chargeable gains
Entrepreneurs' relief

Section 23 | Entrepreneurs' relief

From legislation.gov.uk

Schedule 3 makes provision about relief under Chapter 3 of Part 5 of TCGA 1992.