# Finance Act 2016, Section 86: Entrepreneurs' relief: “trading company” and “trading group”


Schedule 13 contains provision about the meaning of “trading company” and “trading group” for the purposes of Chapter 3 of Part 5 of TCGA 1992 (entrepreneurs' relief).

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Source: https://www.legislation.gov.uk/ukpga/2016/24/section/86 (the official version)
Page: https://openlegislation.uk/finance-act-2016/section-86
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.