Difference between revisions of "Replacement asset relief"

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* [[Depreciating asset]]
 
* [[Depreciating asset]]
 
* [[Partial re-investment]]
 
* [[Partial re-investment]]
* [[Qualifying asset]]
 
* [[Qualifying time period]]
 
  
 
[[Category:Accounting,_tax_and_regulation]]
 
[[Category:Accounting,_tax_and_regulation]]

Revision as of 20:12, 7 September 2017

UK tax.

A mechanism whereby a chargeable gain arising on the disposal of an asset can be deferred if certain qualifying assets are purchased within a specified period of time of the disposal.


See also