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  1. Home
HMRC internal manual

Capital Gains Manual

From:
HM Revenue & Customs
Published
12 March 2016
Updated:
14 May 2025 - See all updates
  1. Back to contents
  2. CG60201C
  3. CG60250C

CG60290P - Reliefs: Replacement of Business Assets (Roll-over Relief): Computation of Relief

  1. CG60290
    Replacement of Business Assets (Roll-over Relief): Computation of Relief: Basic Principle
  2. CG60291
    Replacement of Business Assets (Roll-over Relief): Computation of Relief: Partial Reinvestment
  3. CG60292
    Replacement of Business Assets (Roll-over Relief): Computation of Relief: Partial Trade Use
  4. CG62093
    Replacement of Business Assets (Roll-over Relief): Computation of Relief: Partnerships
  5. CG60294
    Computation of Relief: Allocation of Consideration
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