Taxation of Chargeable Gains Act 1992 (c. 12)

Part V U.K. Transfer of business assets

F1 Chapter IA U.K. Roll-over relief on re-investment

Textual Amendments

F1 Pt. 5 Ch. 1A repealed (with effect in accordance with s. 141(2)(a), Sch. 27 Pt. 3(32) of the amending Act) by Finance Act 1998 (c. 36), s. 141(1)(a), Sch. 27 Pt. 3(32)

F1 164MA Exclusion of double relief U.K.

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