Access full legislation.And much more.
By becoming a member, your team gets full access to Tax World research tools and source-backed tax resources.
- AI tax research with linked legislation and Finance Act changes
- Commentary, official guidance, publications and training material
- Case law, appeals and tribunal decisions in one place
Taxation of Chargeable Gains Act 1992 Schedule 7 paragraph 1
Agricultural property
Schedule 7 paragraph 1 extends CGT gift hold-over relief under section 165 to disposals of agricultural property, even where the property is not used for a trade, provided that inheritance tax agricultural property relief applies or would apply to the transfer.
Access full legislation.And much more.
By becoming a member, your team gets full access to Tax World research tools and source-backed tax resources.