Schedule 7ZA Business asset disposal relief: “trading company” and “trading group”F1F2
United Kingdom
- 1Meaning of “trading company” and “trading group”
- 2Joint venture companies
- 3Partnerships
- 4Interpretation of this schedule
Annotations
Textual amendments
- F1
Sch. 7ZA inserted (with effect in accordance with Sch. 13 para. 6(1) of the amending Act) by Finance Act 2016 (c. 24), Sch. 13 para. 5
- 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))