SCHEDULES

F14SCHEDULE 20

Annotations:
Amendments (Textual)
F14

Sch. 20 (paras. 1-16) repealed (6.3.1992 with effect as mentioned in s. 289(1) of the 1992 repealing Act) by Taxation of Chargeable Gains Act 1992 (c. 12), ss. 289(1)(2), 290, Sch. 12 (with s. 201(3), Sch. 11 paras. 22, 26(2), 27)

F13Part II

Annotations:
Amendments (Textual)
F13

Sch. 20 (paras. 1-16) repealed (6.3.1992 with effect as mentioned in s. 289(1) of the 1992 repealing Act) by Taxation of Chargeable Gains Act 1992 (c. 12), ss. 289(1)(2), 290, Sch. 12 (with s. 201(3), Sch. 11 paras. 22, 26(2), 27)

Disposals on which relief may be given

F15

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Gains qualifying for relief

F26

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F37

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F48

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F59

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F610

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F711

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F812

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The amount available for relief : the basic rule

F913

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Aggregation of earlier business periods

F1014

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Annotations:
Amendments (Textual)
F10

Sch. 20 (paras. 1-16) repealed (6.3.1992 with effect as mentioned in s. 289(1) of the 1992 repealing Act) by Taxation of Chargeable Gains ACt 1992 (c. 12), ss. 289(1)(2), 290, Sch.12 (with s. 201(3), SCh. 11 paras. 22, 26(2), 27)

Relief given on earlier disposal

F1115

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Aggregation of spouse’s interest in the business

F1216

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