Taxation of Chargeable Gains Act 1992

[F1 255A Hold-over relief for gains re-invested in social enterprises U.K.

Schedule 8B to this Act (which provides relief in respect of gains re-invested in social enterprises) has effect.]

Textual Amendments

F1 Ss. 255A-255E and cross-heading inserted (17.7.2014) by Finance Act 2014 (c. 26), Sch. 12 para. 2