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 164MA
Exclusion of double relief
Section 164MA prevented taxpayers from claiming rollover relief on the reinvestment of gains into qualifying investments more than once in respect of the same chargeable gain. This section was part of a broader set of provisions (Chapter 1A) that were repealed for acquisitions made on or after 6 April 1998.
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.