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.