[169V Operation of deferred [business asset disposal relief]]
Taxation of Chargeable Gains Act 1992 (1992 c 12) | Legislation

[169V  Operation of deferred [business asset disposal relief]]

[(1)     Where this section applies, the following rules have effect.

(2)     The gain mentioned in section 169U(2) (“the first eventual gain”)—

(a)     is treated for [relevant purposes] as the amount resulting from a calculation under section 169N(1) carried out—

(i)     in respect of a qualifying business disposal made when the first eventual gain accrues, and

(ii)     because of the claim mentioned in section

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