PART 1Direct taxes
Miscellaneous reliefs
39Entrepreneurs’ relief
Schedule 16 contains provision amending Part 5 of TCGA 1992 (transfer of business assets, entrepreneurs’ relief and investors’ relief) in connection with entrepreneurs’ relief.
Schedule 16 contains provision amending Part 5 of TCGA 1992 (transfer of business assets, entrepreneurs’ relief and investors’ relief) in connection with entrepreneurs’ relief.