Statute
Section 169T — Taxation of Chargeable Gains Act 1992: Overview of Chapter
Text of the provision Official document
Overview of Chapter 169T 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).
Official source: legislation.gov.uk
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