[F1169SBOverview of ChapterU.K.
This Chapter makes provision about an individual claiming [F2business asset disposal relief] in certain cases where relief would otherwise become unavailable because of a company ceasing to be the individual's personal company.]
Textual Amendments
F1Pt. 5 Ch. 3A inserted (with effect in accordance with Sch. 16 para. 4(5) of the amending Act) by Finance Act 2019 (c. 1), Sch. 16 para. 3
F2Words in Act substituted (with effect for the tax year 2020-21 and subsequent tax years) by Finance Act 2020 (c. 14), Sch. 3 paras. 7(2)(a), 8 (with Sch. 3 para. 7(3))