A roll - over can delay the making of a capital gain or loss if:

  •   you dispose of a CGT asset, or all the assets of a business, to a company in which you own all the shares; or

  •   you create a CGT asset in such a company; or

  •   all the partners in a partnership dispose of partnership property to a company in which they own all the shares; or

  •   the partners create a CGT asset in such a company.