Taxation of Chargeable Gains Act 1992 (c. 12)

Part V U.K. Transfer of business assets

Chapter I U.K. General provisions

Retirement relief U.K.

F1 163 Relief for disposals by individuals on retirement from family business. U.K.

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Textual Amendments

F1 S. 163 repealed (with effect in relation to disposals in the year 2003-04 and subsequent years of assessment in accordance with s. 140(2), Sch. 27 Pt. III(31) of the amending Act) by Finance Act 1998 (c. 36), s. 140(2)(a), Sch. 27 Pt. III(31)

F2 164 Other retirement relief. U.K.

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Textual Amendments

F2 S. 164 repealed (with effect in relation to disposals in the year 2003-04 and subsequent years of assessment in accordance with s. 140(2), Sch. 27 Pt. III(31) of the amending Act) by Finance Act 1998 (c. 36), s. 140(2)(b), Sch. 27 Pt. III(31)