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.
- AI tax research with linked legislation and Finance Act changes
- Commentary, official guidance, publications and training material
- Case law, appeals and tribunal decisions in one place
Taxation of Chargeable Gains Act 1992 section 153
Assets only partly replaced
Section 153 deals with the situation where only part of the proceeds from disposing of a qualifying business asset are reinvested in new qualifying assets, and provides for a reduced (partial) roll-over relief.
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.