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Home / Simons-Taxes / Capital gains tax / Part C3 Capital gains exemptions and reliefs / Division C3.3 Replacement of business assets (rollover relief)

Division C3.3 Replacement of business assets (rollover relief)

Capital gains tax

Division C3.3 Replacement of business assets (rollover relief)

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C3.301 Rollover relief鈥攐verview

C3.302 Entitlement to rollover relief鈥攖rades and other business activities

C3.302A Entitlement to rollover relief鈥攑ersons entitled

C3.302B Entitlement to rollover relief鈥攇roups of companies

C3.303 Rollover relief鈥攃lasses of assets qualifying for relief

C3.303A Rollover relief鈥攁ssets qualifying for relief: further rules

C3.304 Rollover relief鈥攅xpenditure on replacement assets qualifying for relief

C3.305 Rollover relief鈥攖ime limit for acquisition of replacement assets

C3.305A Rollover relief鈥攍imits to relief

C3.307 Rollover relief鈥攎ethod of giving relief on non-depreciating assets

C3.311 Rollover relief鈥攎ethod of giving relief on depreciating assets

C3.311A Rollover relief鈥攃laims for full or provisional relief

C3.311B Destinations for rewritten material

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