Part IV Income Tax, Corporation Tax and Capital Gains Tax
Chapter VI Miscellaneous provisions
Chargeable gains: reliefs
F1176 Retirement relief: age limits.
1
In each of sections 163 and 164 of, and paragraph 5 of Schedule 6 to, the M1Taxation of Chargeable Gains Act 1992 (retirement relief), for “the age of 55”, wherever occurring, there shall be substituted “
the age of 50
”
.
2
The amendments made by this section shall apply in relation to disposals on or after 28th November 1995.