CG60500+ - CAPITAL GAINS MANUAL: Contents
RELIEFS
Replacement of business assets (roll-over relief)
Qualifying use
| CG60500 | Roll-over relief: two or more trades carried on |
| CG60503 | Roll-over relief: two or more trades carried on simultaneously/successively |
| CG60520 | Roll-over relief: part only of buildings used for trade |
| CG60523 | Roll-over relief: partial business use of new building |
| CG60528 | Roll-over relief: partial qualifying use: period of ownership |
| CG60540 | Roll-over relief: asset used for purposes of office/employment |
