Direct Tax Acts, Finance Act 2022
597A Entrepreneur relief†F(No. 2)A13 s45(1); FA14 s52; FA15 s35(a); FA18 s25(2)(d); FA18 s25(2)(d)
[(1) In this section—
“chargeable business asset” means an asset, including goodwill but not in...
You need to be logged in to the system to access this content, via the log in link at the top of this page. If
you do not have an account, then please read the Help page
for information on how to obtain access.