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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.

Retirement relief
Relief for disposals by individuals on retirement from family business.

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Provision repealed

The source marks this provision as repealed and does not provide content for this version.

Repealed^F1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S. 163 repealed (with effect in relation to disposals in the year 2003-04 and subsequent years of assessment in accordance with s. 140(2), Sch. 27 Pt.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)