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Part II The operation of the reliefF1

Repealed

  1. Disposals on which relief may be given
  2. Gains qualifying for relief
  3. The amount available for relief: the basic rule
  4. Aggregation of earlier business periods
  5. Relief given on earlier disposal
  6. Aggregation of spouse’s interest in the business

Annotations

Textual amendments

F1

Sch. 6 repealed (with effect in relation to disposals in the year 2003-04 and subsequent years of assessment in accordance with s. 140(2) of, Sch. 27 Pt. III(31) of the amending Act) by Finance Act 1998 (c. 36), s. 140(2)(c), Sch. 27 Pt. III(31) (with s. 140(1))