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Taxation of Chargeable Gains Act 1992

Schedule 7 Relief for gifts of business assets

IAgricultural property and settled property
IIReductions in held-over gain

← Paragraph 16

Schedule 7

Paragraph 1 →

Legislation: Taxation of Chargeable Gains Act 1992
Citation: 1992 c. 12, schedule 7
Versions: Latest · As enacted
Official version: legislation.gov.uk

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Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives. legislation.gov.uk is the official version.

Not legal advice.

👋 Jason Cartwright
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