F1164C Restriction applying to retirement relief and roll-over relief on re-investment.U.K.
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Textual Amendments
F1Ss. 164C-164E repealed (with effect in accordance with s. 91(2) of the amending Act) by Finance Act 1994 (c. 9), Sch. 11 para. 4, Sch. 26 Pt. V(7)