CG60500+ - CAPITAL GAINS MANUAL: Contents
RELIEFS
Replacement of business assets (roll-over relief)
Qualifying use
Roll-over relief: two or more trades carried on |
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Roll-over relief: two or more trades carried on simultaneously/successively: personal company |
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Roll-over relief: part only of buildings used for trade |
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Roll-over relief: asset used for purposes of office/employment |
