Assets That Can Qualify For Rollover Relief

October 24, 2018

Both the old assets you have disposed of and the new ones you have acquired must be any of the following:

  • buildings or parts of buildings
  • land
  • fixed plant or machinery
  • goodwill
  • milk, potato or ewe and suckler cow premium quotas or payment entitlements under the single payment scheme
  • fish quotas
  • ships, aircraft, hovercraft, satellites, space stations and spacecraft; or
  • Lloyd’s syndicate capacities.

There is no requirement for the asset sold and its replacement to be of the same type.

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