SCHEDULES
F19SCHEDULE 20
F5Part I
Sch. 20 (paras. 1-16) repealed (6.3.1992 with effect as mentioned in s. 289(1) of the 1992 repealing Act) by Taxation of Chargeable Gains Act 1992 (c. 12), ss. 289(1)(2), 290, Sch.12 (with s. 201(3), Sch. 11 paras. 22, 26(2), 27)
F11
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F22
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F33
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F44
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F18Part II
Sch. 20 (paras. 1-16) repealed (6.3.1992 with effect as mentioned in s. 289(1) of the 1992 repealing Act) by Taxation of Chargeable Gains Act 1992 (c. 12), ss. 289(1)(2), 290, Sch. 12 (with s. 201(3), Sch. 11 paras. 22, 26(2), 27)
Disposals on which relief may be given
F65
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Gains qualifying for relief
F76
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F87
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F98
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F109
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F1110
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F1211
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F1312
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The amount available for relief : the basic rule
F1413
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Aggregation of earlier business periods
F1514
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Relief given on earlier disposal
F1615
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Aggregation of spouse’s interest in the business
F1716
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Sch. 20 (paras. 1-16) repealed (6.3.1992 with effect as mentioned in s. 289(1) of the 1992 repealing Act) by Taxation of Chargeable Gains Act 1992 (c. 12), ss. 289(1)(2), 290, Sch. 12 (with s. 201(3), Sch. 11 paras. 22, 26(2), 27)