1. Legislation
  2. Direct Tax Acts

Direct Tax Acts, Finance Act 2014

597A Entrepreneur relief†F(No. 2)A13 s45(1); FA14 s52 [(1) In this section— “chargeable business asset” means an asset, including goodwill but not including shares (other than shares mentioned i...
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Other Editions and Comparison Tool

  • Direct Tax Acts, Finance Act 2022
  • Direct Tax Acts, Finance Act 2021
  • Direct Tax Acts, Finance Act 2020
  • Direct Tax Acts, Finance Act 2019
  • Direct Tax Acts, Finance Act 2018
  • Direct Tax Acts, Finance Act 2017
  • Direct Tax Acts, Finance Act 2016
  • Direct Tax Acts, Finance Act 2015
  • Direct Tax Acts, Finance Act 2014
  • Direct Tax Acts, Finance (No. 2) Act 2013