Taxation of Chargeable Gains Act 1992 (c. 12)

Part V U.K. Transfer of business assets[F1 , [F2 business asset disposal relief] and investors' relief]

Textual Amendments

F1 Words in Pt. 5 heading inserted (15.9.2016) by Finance Act 2016 (c. 24), Sch. 14 para. 1(1)

F2 Words 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))

F3 Chapter IA U.K. Roll-over relief on re-investment

Textual Amendments

F3 Pt. 5 Ch. 1A repealed (with effect in accordance with s. 141(2)(a), Sch. 27 Pt. 3(32) of the amending Act) by Finance Act 1998 (c. 36), s. 141(1)(a), Sch. 27 Pt. 3(32)

F3 164A Relief on re-investment for individuals. U.K.

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F3 164B Roll-over relief on re-investment by trustees. U.K.

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F3 164BA Interaction with retirement relief U.K.

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F3 164C Restriction applying to retirement relief and roll-over relief on re-investment. U.K.

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F3 164D Relief carried forward into replacement shares. U.K.

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F3 164E Application of Chapter in cases of an exchange of shares. U.K.

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F3 164F Failure of conditions of relief. U.K.

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F3 164FA Loss of relief in cases where shares acquired on being issued. U.K.

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F3 164FF Qualifying investment acquired from husband or wife. U.K.

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F3 164FG Multiple claims. U.K.

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F3 164G Meaning of “qualifying company". U.K.

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F3 164H Property companies etc. not to be qualifying companies. U.K.

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F3 164I Qualifying trades. U.K.

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F3 164J Provisions supplementary to section 164I. U.K.

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F3 164K Foreign residents. U.K.

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F3 164L Anti-avoidance provisions. U.K.

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F3 164M Exclusion of double relief. U.K.

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F3 164MA Exclusion of double relief U.K.

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F3 164N Interpretation of Chapter IA. U.K.

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