[F1169TOverview of ChapterU.K.
This Chapter makes provision about claiming entrepreneurs' relief in certain cases where, in relation to held-over gains that originally arose on a business disposal, there is a chargeable event for the purposes of Schedule 5B or 8B (relief for gains invested under the enterprise investment scheme or in social enterprises).]
Textual Amendments
F1Pt. 5 Ch. 4 inserted (with effect in accordance with s. 44(2) of the amending Act) by Finance Act 2015 (c. 11), s. 44(1)