SCHEDULES
SCHEDULE 23 Repeals
Part III Income tax, corporation tax and capital gains tax
(7) Retirement relief etc.
Chapter | Short title | Extent of repeal |
---|---|---|
1992 c. 12. | The Taxation of Chargeable Gains Act 1992. | In paragraph 1 of Schedule 6, in sub-paragraph (2), the definitions of “family company”, “family” and “relative”, and sub-paragraphs (3) and (4). |
These repeals come into force in accordance with section 87(2) of this Act.