Commentary

C3.1303A Destinations for rewritten material

Capital gains tax
Capital gains tax | Commentary

C3.1303A Destinations for rewritten material

Capital gains tax | Commentary

C3.1303A Destinations for rewritten material

The list below details the destinations of rewritten content:

C3.1302 [Rewritten—Material disposal of assets]

Rewritten to:

  1.  

    •     Business asset disposal relief: personal company rules — C3.1302A

  2.  

    •     Business asset disposal relief: meaning of trading company, holding company and trading group — C3.1302B

  3.  

    •     Business asset disposal relief for partners and sole traders: eligibility — C3.1302C

C3.1304 [Rewritten—Disposal of trust business assets]

Rewritten to C3.1305A

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