Finance Act 2016 (c. 24)

SCHEDULES

SCHEDULE 14 U.K. Investors' relief

1 (1) In the heading to Part 5 of TGCA 1992, after “ASSETS” insert “, ENTREPRENEURS' RELIEF AND INVESTORS' RELIEF”. U.K.

(2) In the heading to Chapter 1 of that Part, before “GENERAL PROVISIONS” insert “ TRANSFER OF BUSINESS ASSETS: ”