[Part 1 Meaning of “Trading Company” and “Trading Group”]
Taxation of Chargeable Gains Act 1992 (1992 c 12) | Legislation

[SCHEDULE 7ZA [Business Asset Disposal Relief]

[Section 169SA]

[Part 1 Meaning of “Trading Company” and “Trading Group”]

[1

(1)     This paragraph gives the meaning of “trading company” and “trading group” where used in the following provisions of Chapter 3 of Part 5 ([business asset disposal relief])—

(a)

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