Disincorporation relief
Business transfer date, meaning
Legislation/Regulatory –
FA2013 s. 58(3)
Chargeable gains
Circumstances for making claim
Legislation/Regulatory –
FA2013 s. 58(1)
Generally
Commentary –
Key Data ¶2-116Key Data ¶7-050
Goodwill, transfer values
Making a claim
Legislation/Regulatory –
FA2013 s. 60
Qualifying business transfer
Legislation/Regulatory –
FA2013 s. 59