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Contents

Legislation

Finance Act 1991

Crossheading Miscellaneous

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Section 95 Housing for Wales.
Section 96 Scottish Homes.
Section 97 Foreign assets: delayed remittances.
Section 98 Corporate bonds.
Section 99 Indexation.
Section 100 Relief on certain business etc. disposals by persons over 55 or who retire under that age for ill health.
Section 101 Amendments of rebasing provisions.
Section 102 Traded options: closing purchases.

Miscellaneous
Relief on certain business etc. disposals by persons over 55 or who retire under that age for ill health.

Section 100 | Relief on certain business etc. disposals by persons over 55 or who retire under that age for ill health.

From legislation.gov.uk

Provision repealed

The source marks this provision as repealed and does not provide content for this version.

Repealed^F1

Notes

F1
Ss. 83-102 repealed (6.3.1992 with effect as mentioned in s. 289(1)(2) of the repealing Act) by Taxation of Chargeable Gains Act 1992 (c. 12), ss. 289, 290, Sch.12 (with s. 201(3), Sch. 11 paras. 20, 22, 26(2), 27)