Part 3 Anti-forestalling provisions: sections 8(3) and (6) and 9(4) and (8)

United Kingdom

1. 10Introductory
2. 11Assets transferred on or after 6 April 2025 under unconditional contract made before 30 October 2024
3. 12Assets transferred on or after 6 April 2025 under unconditional contract made on or after 30 October 2024 but before 6 April 2025
4. 13Assets transferred on or after 6 April 2026 under unconditional contract made in tax year 2025-26
5. 14Paragraphs 11 to 13: supplementary provision
6. 15Business asset disposal relief: reorganisations of share capital before 30 October 2024
7. 16Business asset disposal relief: reorganisations of share capital on or after 30 October 2024 but before 6 April 2026
8. 17Business asset disposal relief: exchanges of securities etc before 30 October 2024
9. 18Business asset disposal relief: exchanges of securities etc on or after 30 October 2024 but before 6 April 2026
10. 19Investors’ relief: reorganisations of share capital before 30 October 2024
11. 20Investors’ relief: reorganisations of share capital on or after 30 October 2024 but before 6 April 2026
12. 21Interpretation