CG60250C - Capital Gains Manual: Reliefs: Replacement of business assets (roll-over relief): contents

RELIEFS

Replacement of business assets (roll-over relief)

  1. CG60250
    Roll-over relief: TCGA92/S152
  2. CG60260
    Reliefs: Replacement of Business Assets (Roll-over Relief): Persons Entitled to Relief
  3. CG60270
    Reliefs: Replacement of Business Assets (Roll-over Relief): Basic Conditions
  4. CG60280P
    Reliefs: Replacement of Business Assets (Roll-over Relief): Qualifying Assets
  5. CG60290P
    Reliefs: Replacement of Business Assets (Roll-over Relief): Computation of Relief
  6. CG60300
    Reliefs: Replacement of Business Assets (Roll-over Relief): Time Limit for Reinvestment
  7. CG60310
    Reliefs: Replacement of Business Assets (Roll-over Relief): Claiming Relief