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 169SB
Overview of Chapter
Section 169SB provides an overview of the provisions that allow an individual to claim business asset disposal relief in certain cases where that relief would otherwise be lost because a company ceases to qualify as the individual's personal company.
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.