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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
Retirement relief

Section 163 | Relief for disposals by individuals on retirement from family business.

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Provision repealed

The source marks this provision as repealed and does not provide content for this version.

Repealed^F1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
S. 163 repealed (with effect in relation to disposals in the year 2003-04 and subsequent years of assessment in accordance with s. 140(2), Sch. 27 Pt. III(31) of the amending Act) by Finance Act 1998 (c. 36), s. 140(2)(a), Sch. 27 Pt. III(31)

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