# Taxation of Chargeable Gains Act 1992, Section 169T: Overview of Chapter

Extent: E+W+S+N.I.

This Chapter makes provision about claiming business asset disposal relief in certain cases where, in relation to held-over gains that originally arose on a business disposal, there is a chargeable event for the purposes of Schedule 5B or 8B (relief for gains invested under the enterprise investment scheme or in social enterprises).

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Source: https://www.legislation.gov.uk/ukpga/1992/12/section/169T (the official version)
Page: https://openlegislation.uk/taxation-of-chargeable-gains-act-1992/section-169T
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.