Groups: business asset roll-over relief, background
TCGA92/S175 modifies the rules in TCGA92/S152 to TCGA92/S158 for business asset roll-over relief in order to apply them to groups.
Section 175 was substantially amended by FA95/S48. Further amendments were made in FA2000/SCH29 to reflect the changes in the group rules consequent upon the removal of the residence condition for group membership.
This guidance explains the rules applying in 2011. If you need to consider the detailed guidance applying before the changes mentioned above then this is available from Capital Gains Technical Group.
General guidance on roll-over relief is at CG60250+.