New class of assets for the purposes of roll-over relief etc2
1
Section 155 of the Taxation of Chargeable Gains Act 19924 (relevant classes of assets for the purposes of roll-over relief) is amended as follows.
2
After Class 7 insert—
CLASS 7A
Payment entitlements under the single payment scheme (that is, the scheme of income support for farmers in pursuance of Title III of Council Regulation (EC) No. 1782/2003).