Contents of Part C3
[C3.1]ÌýÌýÌýÌý [Removed]
[C3.2]ÌýÌýÌýÌý [Removed]
C3.3ÌýÌýÌýÌý Replacement of business assets (rollover relief)
C3.5ÌýÌýÌýÌý Holdover relief for gifts of business assets
C3.7ÌýÌýÌýÌý Loans to traders
C3.8ÌýÌýÌýÌý Appropriations to and from trading stock
[C3.10]ÌýÌýÌýÌý [Removed]
[C3.11]ÌýÌýÌýÌý [Removed]
[C3.12]ÌýÌýÌýÌý [Removed]
C3.13ÌýÌýÌýÌý Business asset disposal relief (previously entrepreneurs' relief) and investors' relief
C3.15ÌýÌýÌýÌý Goodwill and intellectual property rights
C3.16ÌýÌýÌýÌý Holdover relief for gifts of non-business assets
C3.17ÌýÌýÌýÌý Principal Private Residence (PPR) relief
C3.18ÌýÌýÌýÌý CGT exempt gains and assets
C3.19ÌýÌýÌýÌý Other CGT reliefs
Division C3.3ÌýÌýÌýÌý Replacement of business assets (rollover relief)
For updates affecting this Division please see Part C0 Updates
Rollover relief—generally
C3.301 Rollover relief—overview
A capital gains tax relief on the replacement of business assets, usually referred to as rollover relief, is available where the whole or part of the proceeds of the disposal of a qualifying asset (the old asset) used for the purposes of a trade (or certain other business activities) are matched with the acquisition of a qualifying replacement other asset (the new asset)
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