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The Government will extend optional roll over relief available under the uniform capital allowance (UCA) regime to situations where a sole trader, trustee or a partnership in the simplified tax system (STS) disposes of all of the assets in an STS pool to a wholly owned company, and to where an STS pool is transferred as a result of a court order upon a marriage breakdown. This measure will have effect from the income year following the date of Royal Assent of the enabling legislation.

For a copy of the Treasurer's press release No 39, 9 May 2006, go here

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