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).
Section 169T: 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 4: business asset disposal relief where held-over gains become chargeable
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