CG17952b - Taper relief: Trading company and holding company of a trading group - periods before 17 April 2002: Taper relief does not apply to disposals before 6 April 1998 or after 6 April 2008

Guidance specific to interpreting the definitions of trading company and holding company of a trading group for periods from 6 April 1998 to 16 April 2002 is given at CG17953d to h. See CG17952c for the definitions applying from 17 April 2002. Guidance on interpreting the meaning of trading company and holding company of a trading group for all periods from 6 April 1998 can be found at CG17953m to 17953r.