Chapter 3A business asset disposal relief where company ceases to be individual's personal companyF1F2
United Kingdom
- 169SBOverview of Chapter
- 169SCElection by individual where company ceases to be personal company
- 169SDSupplementary election to defer gains until subsequent disposal
- 169SEApplication of section 169SD where section 116 applies
- 169SFApplication of section 169SD where sections 127 to 130 apply
- 169SGElections under sections 169SC and 169SD
- 169SHClaims for relief in respect of subsequent disposals
Annotations
Textual amendments
- F1
Pt. 5 Ch. 3A inserted (with effect in accordance with Sch. 16 para. 4(5) of the amending Act) by Finance Act 2019 (c. 1), Sch. 16 para. 3
- 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)