[169L Relevant business assets]
Taxation of Chargeable Gains Act 1992 (1992 c 12) | Legislation

[169L  Relevant business assets]

[(1)     If a qualifying business disposal is one which does not consist of the disposal of (or of interests in) shares in or securities of a company, [business asset disposal relief] is given only in respect of the disposal of relevant business assets comprised in the qualifying business disposal.

(2)

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