784 Exemption for sales of going concerns
Income Tax Act 2007 (2007 c 3) | Legislation

Exemption for sales of going concerns

784  Exemption for sales of going concerns

(1)     This section applies if a capital amount is obtained from the disposal—

(a)     of assets (including any goodwill) of a profession or vocation,

(b)     of a share in a partnership which is carrying on a profession or vocation,

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