Chapter III – Business asset disposal relief (ss 169H-169SA)

Contents

Section 169H – Introduction [TCGA 1992 s 169H] Section commentary
Section 169I – Material disposal of business assets [TCGA 1992 s 169I] Section commentary
Section 169J – Disposal of trust business assets [TCGA 1992 s 169J] Section commentary
Section 169K – Disposal associated with relevant material disposal [TCGA 1992 s 169K] Section commentary
Section 169L – Relevant business assets [TCGA 1992 s 169L] Section commentary
Section 169LA – Relevant business assets: goodwill transferred to a close compan] etc. [TCGA 1992 s 169LA] Section commentary
Section 169M – Relief to be claimed [TCGA 1992 s 169M] Section commentary
Section 169N – Amount of relief: general [TCGA 1992 s 169N] Section commentary
Section 169O – Amount of relief: special provisions for certain trust disposals [TCGA 1992 s 169O] Section commentary
Section 169P – Amount of relief: special provision for certain associated disposals [TCGA 1992 s 169P] Section commentary
Section 169Q – Reorganisations: disapplication of section 127 [TCGA 1992 s 169Q] Section commentary
Section 169R – Reorganisations involving acquisition of qualifying corporate bonds [TCGA 1992 s 169R] Section commentary
Section 169S – Interpretation of Chapter [TCGA 1992 s 169S] Section commentary
Section 169SA – Meaning of "trading company" and "trading group" [TCGA 1992 s 169SA] Section commentary

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