Part V Transfer of business assets

F1Chapter IA Roll-over relief on re-investment

Annotations:
Amendments (Textual)
F1

Pt. 5 Ch. 1A repealed (with effect in accordance with s. 141(2)(a), Sch. 27 Pt. 3(32) of the amending Act) by Finance Act 1998 (c. 36), s. 141(1)(a), Sch. 27 Pt. 3(32)

F1164MA Exclusion of double relief

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