[255D Application of section 255B(2) where SI relief has been reduced]
Taxation of Chargeable Gains Act 1992 (1992 c 12) | Legislation

[255D  Application of section 255B(2) where SI relief has been reduced]

[(1)     Subsection (2) applies if before a disposal of an asset—

(a)     value is received in circumstances where SI relief attributable to the asset is reduced by an amount under section 257Q(1)(a) of ITA 2007, or

(b)     there is a repayment, redemption, repurchase or payment in circumstances where SI relief attributable to the asset is reduced by an amount

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