Schedule 7ZA gives the meaning in this Chapter of "trading company" and "trading group".
Section 169SA: Meaning of "trading company" and "trading group"
Taxation of Chargeable Gains Act 1992 · 1992 c. 12View on legislation.gov.uk
Part V: Transfer of business assets, business asset disposal relief and investors' relief — Chapter 3: business asset disposal relief
About this text
This legislation text comes from legislation.gov.uk. Contains public sector information licensed under the Open Government Licence v3.0. These source and reuse terms cover the legislation text, not Remedy's commentary.
Reuse reviewed 21 August 2026 under Open Government Licence v3.0.