Part 7 U.K.Income tax, corporation tax and capital gains tax: general

Chargeable gains U.K.

F1 160Taper relief: assets qualifying as business assets U.K.

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Textual Amendments

F1 S. 160 omitted (with effect in accordance with Sch. 2 para. 56(3) of the amending Act) by virtue of Finance Act 2008 (c. 9), Sch. 2 para. 55(f)(i)