Part 7 Roll-over relief in case of realisation and reinvestmentF1

United Kingdom Repealed

1. 37The relief
2. 38Conditions to be met in relation to the old asset and its realisation
3. 39Conditions to be met in relation to the expenditure on other assets
4. 40Claim for relief
5. 41How the relief is given: general
6. 42Determination of appropriate proportion or adjusted cost
7. 42AReferences to cost of asset where asset affected by change of accounting policy
8. 43Declaration of provisional entitlement to relief
9. 44Realisation and reacquisition
10. 45Deemed realisations and deemed acquisitions to be disregarded