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Taxation of Chargeable Gains Act 1992, Section 198G is up to date with all changes known to be in force on or before 03 September 2024. There are changes that may be brought into force at a future date. Changes that have been made appear in the content and are referenced with annotations.
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(1)This section applies for the purposes of sections 198B and 198C.
(2)A disposal and acquisition qualifies for section 153 relief if—
(a)section 153(1) applies to part of the amount or value of the consideration for the disposal,
(b)section 153(1)(a) and (b) would apply to the disposal and acquisition if the appropriate claim were made, and
(c)the disposal and acquisition would qualify for roll-over relief but for the disapplication of section 152(1) by section 153(1).
(3)Subsections (4) to (6) apply in deciding whether a disposal and acquisition is one that qualifies for section 153 relief.
(4)Section 153(2) has effect subject to section 198F(4) and (5).
(5)Section 198B is to be disregarded.
(6)Subject to subsections (4) and (5), all the circumstances are to be taken into account, including section 198(1).]
Textual Amendments
F1Ss. 198A-198G inserted (with effect in accordance with Sch. 40 para. 13 of the amending Act) by Finance Act 2009 (c. 10), Sch. 40 para. 12
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