Taxation of Chargeable Gains Act 1992 (c. 12)

SCHEDULES

SCHEDULE 7 U.K. Relief for gifts of business assets

Part II U.K. Reductions in held-over gain

Reduction where gain partly relieved by retirement relief U.K.

F1 8 U.K. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

Textual Amendments

F1 Sch. 7 para. 8 repealed (with effect in relation to disposals in the year 2003-04 and subsequent years of assessment in accordance with Sch. 27 Pt. III(31) of the amending Act) by Finance Act 1998 (c. 36), Sch. 27 Pt. III(31)