CG66631 - Gifts: reliefs and exemptions: the rules for hold- over relief

The rules for hold-over relief changed with effect from 14 March 1989 and the instructions at CG66880+ tell you how to deal with claims to hold-over relief under the revised rules. If you are dealing with a gift before that date, you will find a summary of the previously applicable rules, and details of where to find further instructions, at CG66730+.

The rules were further changed

• in Finance Act 2000 in connection with disposals of shares or securities to companies on or after 9 November 1999 (see CG66884), and
• in Finance Act 2004 in connection with disposals of assets on or after 10 December 2003 to the trustees of certain settlements (see CG66721 - for hold-over relief under TCGA92/S165 for gifts of business assets, and CG67064 - for hold-over relief under TCGA92/S260 for gifts of non-business assets), and disposals of shares or securities to companies on or after 21 October 2003 (see CG66884).