CG60250+ - CAPITAL GAINS MANUAL: Contents


RELIEFS

Replacement of business assets (roll-over relief)

General

CG60250Roll-over relief: TCGA92 S152
CG60253Roll-over relief: non-residents
CG60255Roll-over relief: non-residents
CG60256Roll-over relief: Limited Liability Partnerships
CG60270Roll-over relief: persons entitled to relief: TCGA92 S152 (1)
CG60280Roll-over relief: persons entitled to relief: ESC D15
CG60290Roll-over relief: change in opinion of nature of activities
CG60300Roll-over relief: conditions