CG60250c - CAPITAL GAINS MANUAL: Contents
RELIEFS
Replacement of business assets (roll-over relief)
| CG60250+ | General |
| CG60350+ | Form of relief |
| CG60500+ | Qualifying use |
| CG60600+ | Claims and time limit |
| CG60750+ | Common difficulties |
| CG60950+ | Particular assets |
| CG61150+ | Partnerships |
| CG61250+ | Assets used in the trade of a family or personal company |
| CG61350+ | Non-resident person with UK branch or agency or permanent establishment |
| CG61450+ | Furnished holiday lettings |
| CG61550+ | Interaction with other provisions |
