CG60250C - Reliefs: replacement of business assets (roll-over relief): contents
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CG60250Introduction
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CG60260Who can claim relief
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CG60270Old assets
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CG60271New assets
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CG60280Relevant assets
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CG60281Relevant assets - land and buildings
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CG60282Relevant assets - fixed plant or machinery
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CG60287Furnished holiday lettings
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CG60288Partnerships
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CG60289Non-residents
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CG60290Computation of relief
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CG60292Partial trade use
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CG60295Depreciating assets
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CG60300Time limit for acquiring the new asset
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CG60310Obtaining relief