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 169V
Operation of deferred business asset disposal relief
Section 169V sets out how business asset disposal relief (formerly entrepreneurs' relief) operates when a previously deferred gain becomes chargeable, ensuring the gain qualifies for the lower capital gains tax rate without being taxed twice.
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.