Part 3

Income tax, corporation tax and capital gains tax
Chapter 2

Other provisions

Chargeable gains

Taper relief: holding period for business assets
46. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
S. 46 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(e)(i)