Part 3

INCOME TAX, CORPORATION TAX AND CAPITAL GAINS TAX
Chapter 2

OTHER PROVISIONS

Chargeable gains

Taper relief: assets qualifying as business assets
78. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
S. 78 omitted (with effect in accordance with Sch. 2 para. 56(3) of the amending Act) by virtue of Finance Act 2008 (c. 9), Sch. 2 para. 55(d)(i)