滚转冲抵 (重置营业资产时,应缴纳的税金滚动至以后支付)

名词

neolog

roll-over relief

noun

Definitions of roll-over relief

the postponement of the payment of taxes on the sale of equipment when that equipment is replaced by new assets

A clause has been added to the Finance Bill which will extend capital gains roll-over relief with immediate effect.