Part V U.K. Transfer of business assets

[F1 Chapter IA U.K. Roll-over relief on Re-investment]

Textual Amendments

F1 Ss. 164A-164N (Pt. V, Ch. 1A) inserted (27.7.1993 with effect in relation to any disposal made on or after 16.3.1993 as mentioned in s. 87(2)) by 1993 c. 34, s. 87, Sch. 7 Pt. II para.3

F2 164C Restriction applying to retirement relief and roll-over relief on re-investment. U.K.

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Textual Amendments

F2 Ss. 164C-164E repealed (with effect in accordance with s. 91(2) of the amending Act) by Finance Act 1994 (c. 9), Sch. 11 para. 4, Sch. 26 Pt. V(7)