Schedule 6 | Retirement relief etc. ^F1

Part IInterpretation

(1)Repealed

(2)Repealed

(3)Repealed

(4)Repealed

Part IIThe operation of the relief

Disposals on which relief may be given

(5)Repealed

Gains qualifying for relief

(6)Repealed

(7)Repealed

(8)Repealed

(9)Repealed

(10)Repealed

(11)Repealed

(12)Repealed

The amount available for relief: the basic rule

(13)Repealed

Aggregation of earlier business periods

(14)Repealed

Relief given on earlier disposal

(15)Repealed

Aggregation of spouse’s interest in the business

(16)Repealed