62 Capital gains roll-over relief: intangible fixed assets
Finance Act 2014 (2014 c 26) | Legislation

62  Capital gains roll-over relief: intangible fixed assets

(1)     In section 156ZB of TCGA 1992 (intangible fixed assets: interaction with relief under Chapter 7 of Part 8 of CTA 2009), in subsection (1), for “This section” substitute “Subsection (2)”.

(2)     In Chapter 14 of Part 8 of CTA 2009 (intangible fixed assets: miscellaneous provisions), after section 870 insert—

“Roll-over relief under TCGA 1992

870A Claims for relief made under sections 152 and 153 of TCGA 1992

(1)     Subsection

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