188体育

Cookies on 188体育

We use some essential cookies to make this website work.

We鈥檇 like to set additional cookies to understand how you use 188体育, remember your settings and improve government services.

We also use cookies set by other sites to help us deliver content from their services.

You have accepted additional cookies. You can change your cookie settings at any time.

You have rejected additional cookies. You can change your cookie settings at any time.

View cookies
Skip to main content
188体育

Navigation menu

Menu
Search 188体育

Services and information

  • Benefits
  • Births, death, marriages and care
  • Business and self-employed
  • Childcare and parenting
  • Citizenship and living in the UK
  • Crime, justice and the law
  • Disabled people
  • Driving and transport
  • Education and learning
  • Employing people
  • Environment and countryside
  • Housing and local services
  • Money and tax
  • Passports, travel and living abroad
  • Visas and immigration
  • Working, jobs and pensions

Government activity

  • Departments

    Departments, agencies and public bodies

  • News

    News stories, speeches, letters and notices

  • Guidance and regulation

    Detailed guidance, regulations and rules

  • Research and statistics

    Reports, analysis and official statistics

  • Policy papers and consultations

    Consultations and strategy

  • Transparency

    Data, Freedom of Information releases and corporate reports

Search

    When search suggestions are available use up and down arrows to review and enter to select. Touch device users, explore by touch or with swipe gestures.

    Beta This part of 188体育 is being rebuilt 鈥� find out what beta means

    1. Home
    HMRC internal manual

    Capital Gains Manual

    From:
    HM Revenue & Customs
    Published
    12 March 2016
    Updated:
    4 June 2025 - See all updates
    1. Back to contents
    2. CG60201C
    3. CG60250C

    CG60250P - Capital Gains Manual: Reliefs: Replacement of business assets (roll-over relief): General: Contents

    Page archived, material now at CG2050C

    1. CG60250
      Roll-over relief: TCGA92S152
    2. CG60260
      Replacement of Business Assets (Roll-over Relief): Persons Entitled to Relief
    3. CG60270
      Replacement of Business Assets (Roll-over Relief): Basic Conditions

    Is this page useful?

    • Maybe
    Thank you for your feedback

    Help us improve 188体育

    Don鈥檛 include personal or financial information like your National Insurance number or credit card details.

    Help us improve 188体育

    To help us improve 188体育, we鈥檇 like to know more about your visit today. .

    Services and information

    • Benefits
    • Births, death, marriages and care
    • Business and self-employed
    • Childcare and parenting
    • Citizenship and living in the UK
    • Crime, justice and the law
    • Disabled people
    • Driving and transport
    • Education and learning
    • Employing people
    • Environment and countryside
    • Housing and local services
    • Money and tax
    • Passports, travel and living abroad
    • Visas and immigration
    • Working, jobs and pensions

    Government activity

    • Departments
    • News
    • Guidance and regulation
    • Research and statistics
    • Policy papers and consultations
    • Transparency
    • How government works
    • Get involved

    Support links

    • Help
    • Privacy
    • Cookies
    • Accessibility statement
    • Contact
    • Terms and conditions
    • Rhestr o Wasanaethau Cymraeg
    • Government Digital Service
    All content is available under the , except where otherwise stated