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HMRC internal manual

Capital Gains Manual

Reinvestment relief

FA93/S87 and FA93/SCH7 introduced a form of roll-over relief available to individuals and trustees of certain trusts. It allowed chargeable gains on qualifying disposals of certain shares to be rolled over where the chargeable gain was reinvested in qualifying shares.

FA98/S141 abolished reinvestment relief so that it ceased to be available for shares acquired on or after 6 April 1998. The relief was replaced by Enterprise Investment Scheme deferral relief for acquisitions on or after that date, see VCM38000+.

Guidance on reinvestment relief is no longer included in this manual. If you need to consider the deleted guidance then this is available from commercial tax information packages or directly from Capital Gains Technical Group.