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 248
Provisions supplementary to section 247
Section 248 sets out additional rules and restrictions that apply to roll-over relief on compulsory acquisition of land under section 247, particularly concerning replacement land that is or becomes a private residence.
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.