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Legislation

Taxation of Chargeable Gains Act 1992

Crossheading Retirement relief

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Section 163 Relief for disposals by individuals on retirement from family business.
Section 164 Other retirement relief.

Taxation of Chargeable Gains Act 1992
Chapter I Transfer of business assets: General provisions

Crossheading Retirement relief

From legislation.gov.uk

Contents

Section 163 Relief for disposals by individuals on retirement from family business.
Section 164 Other retirement relief.

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