Replacement of Business Assets

Hi,

Corporate client sells its land and business.  It is a profitable caravan site.  The company buys and sells caravans and earns commissions on those.   The company also leases the land to owners. 

If the company sold this land and "business" or "trade" and reinvested the proceeds in a new site would s152 be available to it?

 

Comments appreciated.

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blok |
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blok |
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