Section 255A: Hold-over relief for gains re-invested in social enterprises

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

Taxation of Chargeable Gains Act 1992
- Section 255: Provisions supplementary to section 254.
- Section 255B: Gains and losses on investments in social enterprises

Part VII: Other property, businesses, investments etc.

Schedule 8B to this Act (which provides relief in respect of gains re-invested in social enterprises) has effect.

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