Chapter IA – Roll-over relief on re-investment (ss 164A-164N)

Contents

Section 164A – Relief on re-investment for individuals [TCGA 1992 s 164A] Section commentary
Section 164B – Roll-over relief on re-investment by trustees [TCGA 1992 s 164B] Section commentary
Section 164BA – Interaction with retirement relief [TCGA 1992 s 164BA] Section commentary
Section 164C – Restriction applying to retirement relief and roll-over relief on re-investment [TCGA 1992 s 164C] Section commentary
Section 164D – Relief carried forward into replacement shares [TCGA 1992 s 164D] Section commentary
Section 164E – Application of Chapter in cases of an exchange of shares [TCGA 1992 s 164E] Section commentary
Section 164F – Failure of conditions of relief [TCGA 1992 s 164F] Section commentary
Section 164FA – Loss of relief in cases where shares acquired on being issued [TCGA 1992 s 164FA] Section commentary
Section 164FF – Qualifying investment acquired from husband or wife [TCGA 1992 s 164FF] Section commentary
Section 164FG – Multiple claims [TCGA 1992 s 164FG] Section commentary
Section 164G – Meaning of “qualifying company” [TCGA 1992 s 164G] Section commentary
Section 164H – Property companies etc. not to be qualifying companies [TCGA 1992 s 164H] Section commentary
Section 164I – Qualifying trades [TCGA 1992 s 164I] Section commentary
Section 164J – Provisions supplementary to section 164I [TCGA 1992 s 164J] Section commentary
Section 164K – Foreign residents [TCGA 1992 s 164K] Section commentary
Section 164L – Anti-avoidance provisions [TCGA 1992 s 164L] Section commentary
Section 164M – Exclusion of double relief [TCGA 1992 s 164M] Section commentary
Section 164MA – Exclusion of double relief [TCGA 1992 s 164MA] Section commentary
Section 164N – Interpretation of Chapter IA [TCGA 1992 s 164N] Section commentary

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.

Become a member