Chapter IV – where held-over gains become chargeable [Business asset disposal relief] (ss 169T-169V)

Contents

Section 169T – Overview of Chapter [TCGA 1992 s 169T] Section commentary
Section 169U – Eligibility conditions for deferred business asset disposal relief [TCGA 1992 s 169U] Section commentary
Section 169V – Operation of deferred business asset disposal relief [TCGA 1992 s 169V] Section commentary

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