This Chapter makes provision about an individual claiming business asset disposal relief in certain cases where relief would otherwise become unavailable because of a company ceasing to be the individual's personal company.
Section 169SB: Overview of Chapter
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 3A: business asset disposal relief where company ceases to be individual's personal company
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