Taxation of Chargeable Gains Act 1992 Schedule 5B paragraph 3

Chargeable events

Section 3 defines the events that trigger a deferred capital gain back into charge where an investor has reinvested into EIS-qualifying shares, covering disposals, loss of UK residence, and shares ceasing to be eligible.

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.