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Finance Act 1994
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91Relief on re-investment
(1)Schedule 11 to this Act (which extends the relief on re-investment for individuals and trustees provided by Chapter IA of Part V of the Taxation of Chargeable Gains Act 1992) shall have effect.
(2)That Schedule shall have effect in relation to disposals made on or after 30th November 1993.
(3)In section 164H(1) of that Act—
(a)for “is greater than” there shall be substituted “exceeds”, and
(b)at the end there shall be added “or half the value of the company’s assets as a whole (whichever is the greater); and section 294(3) and (4) of the Taxes Act (meaning of value of company’s assets as a whole) applies for the purposes of this subsection as it applies for the purposes of section 294 of that Act”.
(4)Subsection (3) above shall apply to determine whether a company is a qualifying company on or after 30th November 1993.
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