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Legislation
Taxation of Chargeable Gains Act 1992

Crossheading Retirement relief

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

Section 164 | Other retirement relief.

From legislation.gov.uk

Provision repealed

The source marks this provision as repealed and does not provide content for this version.

RepealedF1

Notes

  1. F1

    S. 164 repealed (with effect in relation to disposals in the year 2003-04 and subsequent years of assessment in accordance with s. 140(2), Sch. 27 Pt.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)(b), Sch. 27 Pt. III(31)

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