[169SH Claims for relief in respect of subsequent disposals]
Taxation of Chargeable Gains Act 1992 (1992 c 12) | Legislation

[169SH  Claims for relief in respect of subsequent disposals]

[(1)     Where, as a result of an election under section 169SD, a chargeable gain is to be treated as accruing on a subsequent disposal, the following rules have effect.

(2)     The individual making the subsequent disposal must make a claim for [business asset disposal relief] on or before the first

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