Taxation of Chargeable Gains Act 1992 section 198B

Ring fence reinvestment: part of consideration reinvested

Section 198B allows a person to claim rollover relief on a ring fence reinvestment where only part of the disposal proceeds are reinvested in new qualifying assets.

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.