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 231
Shares: special provision
Section 231 made special provision for situations where replacement assets used to claim roll-over relief on the reinvestment of proceeds from the disposal of certain assets took the form of shares, and income tax relief (such as Enterprise Investment Scheme relief) was also claimed on those same shares.
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.