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HMRC internal manual

Capital Gains Manual

Groups: business asset roll-over relief, outline of guidance

TCGA92/S175 makes five modifications to the roll-over relief rules to apply them to groups of companies. These are

  • the single group trade rule, see CG45932
  • the extension of relief to non-trading group companies, see CG45943
  • changes to the rules for depreciating assets, see CG45945
  • the same person rule, see CG45947+
  • no gain/no loss acquisitions do not qualify for relief, see CG45953.

There are also modifications of the special roll-over rules following compulsory purchase of land in TCGA92/S247, see CG45965.