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Chapter 3 business asset disposal reliefF1F2

United Kingdom

  1. 169HIntroduction
  2. 169IMaterial disposal of business assets
  3. 169JDisposal of trust business assets
  4. 169KDisposal associated with relevant material disposal
  5. 169LRelevant business assets
  6. 169LARelevant business assets: goodwill transferred to a close company
  7. 169MRelief to be claimed
  8. 169NAmount of relief: general
  9. 169OAmount of relief: special provisions for certain trust disposals
  10. 169PAmount of relief: special provision for certain associated disposals
  11. 169QReorganisations: disapplication of section 127
  12. 169RReorganisations involving acquisition of qualifying corporate bonds
  13. 169SInterpretation of Chapter
  14. 169SAMeaning of “trading company” and “trading group”

Annotations

Textual amendments

F1

Pt. 5 Ch. 3 inserted (with effect in accordance with Sch. 3 para. 5 of the amending Act) by Finance Act 2008 (c. 9), Sch. 3 para. 2 (with Sch. 3 paras. 6-8)

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))

Notes on Part V

Textual amendments

F1

Words in Pt. 5 heading inserted (15.9.2016) by Finance Act 2016 (c. 24), Sch. 14 para. 1(1)