Part V Transfer of business assets, business asset disposal relief and investors' reliefF1F2
United Kingdom
- ITransfer of business assets: General provisions
- IARoll-over relief on re-investment
- IIGifts of business assets
- 3business asset disposal relief
- 3Abusiness asset disposal relief where company ceases to be individual's personal company
- 4business asset disposal relief where held-over gains become chargeable
- 5Investors' relief
Annotations
Textual amendments
- F1
Words in Pt. 5 heading inserted (15.9.2016) by Finance Act 2016 (c. 24), Sch. 14 para. 1(1)
- F2
Words in Act substituted (with effect for the tax year 2020-21 and subsequent tax years) by Finance Act 2020 (c. 14), Sch. 3 paras. 7(2)(a), 8 (with Sch. 3 para. 7(3))