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F1 S. 163 repealed (with effect in relation to disposals in the year 2003-04 and subsequent years of assessment in accordance with s. 140(2), Sch. 27 Pt.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)