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Chapter IA Roll-over relief on re-investmentF1

United Kingdom

  1. 164ARelief on re-investment for individuals.
  2. 164BRoll-over relief on re-investment by trustees.
  3. 164BAInteraction with retirement relief
  4. 164CRestriction applying to retirement relief and roll-over relief on re-investment.
  5. 164DRelief carried forward into replacement shares.
  6. 164EApplication of Chapter in cases of an exchange of shares.
  7. 164FFailure of conditions of relief.
  8. 164FALoss of relief in cases where shares acquired on being issued.
  9. 164FFQualifying investment acquired from husband or wife.
  10. 164FGMultiple claims.
  11. 164GMeaning of “qualifying company".
  12. 164HProperty companies etc. not to be qualifying companies.
  13. 164IQualifying trades.
  14. 164JProvisions supplementary to section 164I.
  15. 164KForeign residents.
  16. 164LAnti-avoidance provisions.
  17. 164MExclusion of double relief.
  18. 164MAExclusion of double relief
  19. 164NInterpretation of Chapter IA.

Annotations

Textual amendments

F1

Pt. 5 Ch. 1A repealed (with effect in accordance with s. 141(2)(a), Sch. 27 Pt. 3(32) of the amending Act) by Finance Act 1998 (c. 36), s. 141(1)(a), Sch. 27 Pt. 3(32)

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)

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))