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Section 169H: Introduction

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 3: business asset disposal relief

This Chapter provides for a lower rate of capital gains tax in respect of qualifying business disposals (to be known as "business asset disposal relief").

The following are qualifying business disposals—

a material disposal of business assets: see section 169I,
a disposal of trust business assets: see section 169J, and
a disposal associated with a relevant material disposal: see section 169K.

But in the case of certain qualifying business disposals, business asset disposal relief is given only in respect of disposals of relevant business assets comprised in the qualifying business disposal: see sections 169L and 169LA.

Section 169M makes provision requiring the making of a claim for business asset disposal relief.

Sections 169N to 169P make provision as to the amount of business asset disposal relief.

Sections 169Q and 169R make provision about reorganisations.

Sections 169S and 169SA contain interpretative provisions for the purposes of this Chapter.

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This legislation text comes from legislation.gov.uk. Contains public sector information licensed under the Open Government Licence v3.0. These source and reuse terms cover the legislation text, not Remedy's commentary.

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