# The Finance Act 1993, Section 86(2), (Single Payment Scheme) Order 2005, Article 2: New class of assets for the purposes of roll-over relief etc


(1) Section 155 of the Taxation of Chargeable Gains Act 1992 (relevant classes of assets for the purposes of roll-over relief) is amended as follows.
(2) After Class 7 insert—
“CLASS 7A
Payment entitlements under the single payment scheme (that is, the scheme of income support for farmers in pursuance of Title III of Council Regulation (EC) No. 1782/2003).”.

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Source: https://www.legislation.gov.uk/uksi/2005/409/article/2 (the official version)
Page: https://openlegislation.uk/finance-act-1993-section-862-single-payment-scheme-order-2005/article-2
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.