- Y Diweddaraf sydd Ar Gael (Diwygiedig)
- Pwynt Penodol mewn Amser (06/04/2021)
- Gwreiddiol (Fel y'i Deddfwyd)
Point in time view as at 06/04/2021.
Taxation of Chargeable Gains Act 1992, Section 169H is up to date with all changes known to be in force on or before 17 August 2024. There are changes that may be brought into force at a future date. Changes that have been made appear in the content and are referenced with annotations.
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(1)This Chapter provides [F2for a lower rate of capital gains tax] in respect of qualifying business disposals ([F3to be known as “business asset disposal relief”]).
(2)The following are qualifying business disposals—
(a)a material disposal of business assets: see section 169I,
(b)a disposal of trust business assets: see section 169J, and
(c)a disposal associated with a relevant material disposal: see section 169K.
(3)But in the case of certain qualifying business disposals, [F4business asset disposal relief] is given only in respect of disposals of relevant business assets comprised in the qualifying business disposal: see [F5sections 169L and 169LA].
(4)Section 169M makes provision requiring the making of a claim for [F4business asset disposal relief].
(5)Sections 169N to 169P make provision as to the amount of [F4business asset disposal relief].
(6)Sections 169Q and 169R make provision about reorganisations.
(7)[F6Sections 169S and 169SA contain] interpretative provisions for the purposes of this Chapter.]
Textual Amendments
F1Pt. 5 Ch. 3 inserted (with effect in accordance with Sch. 3 para. 5 of the amending Act) by Finance Act 2008 (c. 9), Sch. 3 para. 2 (with Sch. 3 paras. 6-8)
F2Words in s. 169H(1) substituted (with effect in accordance with Sch. 1 para. 14 of the amending Act) by Finance (No. 2) Act 2010 (c. 31), Sch. 1 para. 4
F3Words in s. 169H(1) substituted (with effect for the tax year 2020-21 and subsequent tax years) by Finance Act 2020 (c. 14), Sch. 3 paras. 7(1), 8 (with Sch. 3 para. 7(3))
F4Words in Act substituted (with effect for the tax year 2020-21 and subsequent tax years) by Finance Act 2020 (c. 14), Sch. 3 paras. 7(2)(a), 8 (with Sch. 3 para. 7(3))
F5Words in s. 169H(3) substituted (with effect in accordance with s. 42(5) of the amending Act) by Finance Act 2015 (c. 11), s. 42(2)
F6Words in s. 169H(7) substituted (with effect in accordance with Sch. 13 para. 6(1) of the amending Act) by Finance Act 2016 (c. 24), Sch. 13 para. 2
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