SCHEDULES
SCHEDULE 7 Relief on retirement or re-investment
Part I Retirement relief etc.
Extension of references to “family company”
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In sections 157 and 163 to 165 of the M1Taxation of Chargeable Gains Act 1992 and in paragraph 12(2) of Schedule 6 and paragraph 7(1) of Schedule 7 to that Act (which contain provisions relating to retirement relief and provisions which apply the definition of “family company” in Schedule 6 for other purposes), for the words “family company”, wherever they occur, there shall be substituted “
personal company
”
.
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