Replacement of business assets (ss 152-160)

Contents

Section 152 – Roll-over relief [TCGA 1992 s 152] Section commentary
Section 153 – Assets only partly replaced [TCGA 1992 s 153] Section commentary
Section 153A – Provisional application of sections 152 and 153 [TCGA 1992 s 153A] Section commentary
Section 154 – New assets which are depreciating assets [TCGA 1992 s 154] Section commentary
Section 155 – Relevant classes of assets [TCGA 1992 s 155] Section commentary
Section 156 – Assets of Class 1 [TCGA 1992 s 156] Section commentary
Section 156ZA – Intangible fixed assets: roll-over relief [TCGA 1992 s 156ZA] Section commentary
Section 156ZB – Intangible fixed assets: interaction with relief under Chapter 7 of Part 8 of CTA 2009 [TCGA 1992 s 156ZB] Section commentary
Section 156A – Cessation of trade by limited liability partnership [TCGA 1992 s 156A] Section commentary
Section 157 – Trade carried on by: business assets dealt with by individual [personal company] [TCGA 1992 s 157] Section commentary
Section 158 – Activities other than trades, and interpretation [TCGA 1992 s 158] Section commentary
Section 159 – Non-residents: roll-over relief [TCGA 1992 s 159] Section commentary
Section 159A – Disposals of interests in UK land by non-residents: roll-over relief [TCGA 1992 s 159A] Section commentary
Section 160 – Dual resident companies: roll-over relief [TCGA 1992 s 160] Section commentary

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