[169H Introduction]
Taxation of Chargeable Gains Act 1992 (1992 c 12) | Legislation

[Chapter 3
[Business Asset Disposal Relief]]

[169H Ìý±õ²Ô³Ù°ù´Ç»å³Ü³¦³Ù¾±´Ç²Ô±Õ

[(1)     This Chapter provides [for a lower rate of capital gains tax] in respect of qualifying business disposals ([to be known as “business asset disposal reliefâ€]).

(2)     The following are qualifying

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