Roll-over relief is the subject of a number of Extra-statutory Concessions (‘ESC’) and statements of practice (‘SP’), i.e.:

SP D11

Partnerships where assets owned by a partner

¶571-950

ESC D15

Not-for-profit organisations

¶570-450

ESC D16

Repurchase of old asset

¶570-950

ESC D22

Expenditure on improvements to existing assets

¶570-900

ESC D23

Partition of land on dissolution of partnership

¶571-950

ESC D24

Assets not brought immediately into use

¶570-800

ESC D25

Acquisition of an interest in an asset already in use

¶570-900

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