Taxation of Chargeable Gains Act 1992 · 1992 c. 12View on legislation.gov.uk
Part V: Transfer of business assets, business asset disposal relief and investors' relief — Chapter II: Gifts of business assets
In sections 169B to 169E "arrangement" or "arrangements" includes any scheme, agreement or understanding, whether or not legally enforceable.
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Reuse reviewed 21 August 2026 under Open Government Licence v3.0.
