Taxation of Chargeable Gains Act 1992 (c. 12)

Part V U.K. Transfer of business assets

Chapter I U.K. General provisions

Replacement of business assets U.K.

F1 160 Dual resident companies: roll-over relief. U.K.

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Textual Amendments

F1 S. 160 repealed (with effect in accordance with s. 251(1)(a)(6) of the amending Act) by Finance Act 1994 (c. 9), s. 251(6), Sch. 26 Pt. VIII(1)