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Section 60: Making a claim

Finance Act 2013 · 2013 c. 29View on legislation.gov.uk

Part 1: Income Tax, Corporation Tax and Capital Gains Tax — CHAPTER 5: Other provisions

A claim for disincorporation relief under section 58—

is to be made jointly by the company and all of the shareholders to whom the business is transferred, and
is irrevocable.

Any claim for disincorporation relief must be made within the period of 2 years beginning with the business transfer date.

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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.