A capital gains tax relief which enables a gain made on the disposal of an asset to be held over if you acquire shares in an unquoted trading company. The held over gain is deducted from the capital gains tax base cost of the shares you acquire. The relief has been replaced by enterprise investment scheme deferral relief from 6 April 1998. There we...
Found on
http://www.encyclo.co.uk/local/20949
A capital gains tax relief which enabled a gain made on the disposal of an asset to be rolled over if you acquired shares in an unquoted trading company. The rolled over gain was deducted from the capital gains tax base cost of the shares you acquired. The relief has been replaced by enterprise investment scheme deferral relief from 6 April 1998. T...
Found on
https://www.encyclo.co.uk/local/20956
No exact match found.
