Finance Act 2016 (c. 24)

SCHEDULES

SCHEDULE 14 Investors’ relief

1 (1) In the heading to Part 5 of TGCA 1992, after “ASSETS” insert “, ENTREPRENEURS’ RELIEF AND INVESTORS’ RELIEF”.

(2) In the heading to Chapter 1 of that Part, before “GENERAL PROVISIONS” insert “TRANSFER OF BUSINESS ASSETS:”