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Schedule 26 CAPITAL GAINS TAX: TAPER RELIEF: BUSINESS ASSETSF1

United Kingdom Repealed

  1. 1Introductory
  2. 2Conditions for assets other than shares to qualify as business assets
  3. 3Companies which are qualifying companies
  4. 4Meaning of “material interest”
  5. 5Interpretation of Schedule A1
  6. 6Qualifying shareholdings in joint venture companies
  7. 7Joint enterprise companies: relevant connection

Annotations

Textual amendments

F1

Sch. 26 omitted (with effect in accordance with Sch. 2 para. 56(3) of the amending Act) by virtue of Finance Act 2008 (c. 9), Sch. 2 para. 55(d)(ii)