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  1. Home
HMRC internal manual

Capital Gains Manual

From:
HM Revenue & Customs
Published
12 March 2016
Updated:
4 April 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

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