Retirement relief
Associated disposal
Business use of home
Date of disposal
Disposal of business and premises at different times
Disposal of farm land leased by taxpayer to company
Disposal of one or more assets
Disposal of part of business
Disposal of shares, English or Scots appeal
Eligibility for
Full-time working officer, meaning
Full-time working requirement
Gifts of business assets
Part disposal of farm land
Phasing out
Qualifying conditions
Qualifying conditions, use of assets to be disposed of
Qualifying period, extension of
Sale of farm building for development
Surrender of agricultural tenancy, whole or part-disposal