Abolition of taper relief
33In subsection (8) of section 165 (relief for gifts of business assets), for paragraph (aa) substitute—
“(aa)“holding company”, “trading company” and “trading group” have the meaning given by section 165A; and”.
33In subsection (8) of section 165 (relief for gifts of business assets), for paragraph (aa) substitute—
“(aa)“holding company”, “trading company” and “trading group” have the meaning given by section 165A; and”.