Part V Transfer of business assets
F1Chapter IA Roll-over relief on re-investment
F1164A Relief on re-investment for individuals.
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
F1164BRoll-over relief on re-investment by trustees.
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
F1164BA Interaction with retirement relief
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
F1164C Restriction applying to retirement relief and roll-over relief on re-investment.
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
F1164D Relief carried forward into replacement shares.
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
F1164E Application of Chapter in cases of an exchange of shares.
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
F1164F Failure of conditions of relief.
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
F1164FA Loss of relief in cases where shares acquired on being issued.
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
F1164FF Qualifying investment acquired from husband or wife.
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
F1164FG Multiple claims.
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
F1164G Meaning of “qualifying company".
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
F1164H Property companies etc. not to be qualifying companies.
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
F1164I Qualifying trades.
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
F1164J Provisions supplementary to section 164I.
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
F1164K Foreign residents.
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
F1164L Anti-avoidance provisions.
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
F1164M Exclusion of double relief.
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
F1164MA Exclusion of double relief
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
F1164N Interpretation of Chapter IA.
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
Pt. 5 Ch. 1A repealed (with effect in accordance with s. 141(2)(a), Sch. 27 Pt. 3(32) of the amending Act) by Finance Act 1998 (c. 36), s. 141(1)(a), Sch. 27 Pt. 3(32)