Section 164K: Foreign residents.

Taxation of Chargeable Gains Act 1992 · 1992 c. 12View on legislation.gov.uk

Taxation of Chargeable Gains Act 1992
- Section 164J: Provisions supplementary to section 164I.
- Section 164L: Anti-avoidance provisions.

Part V: Transfer of business assets, business asset disposal relief and investors' relief — Chapter IA: Roll-over relief on re-investment

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Reuse reviewed 21 August 2026 under Open Government Licence v3.0.