| 单词 | roll-over relief |
| 释义 | roll-over relief roll-over relief A relief that permits a charge to capital gains tax to be deferred when the proceeds from the disposal of an asset are reinvested in a new asset. Any gain arising from the disposal of the new asset will be correspondingly increased (unless the gain is once more ‘rolled over’). Both the old and new asset must be business assets, but they do not have to belong to the same category. For example, the proceeds on disposal of land (the old asset) could be rolled over into the acquisition of plant and machinery (the new asset). The disposal of the old asset and the acquisition of the new asset must take place within specified time limits. Detailed regulations are available from HM Revenue and Customs. |
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