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Legislation

Taxation of Chargeable Gains Act 1992

Chapter IA Roll-over relief on re-investment

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Section 164A Relief on re-investment for individuals.
Section 164B Roll-over relief on re-investment by trustees.
Section 164BA Interaction with retirement relief
Section 164C Restriction applying to retirement relief and roll-over relief on re-investment.
Section 164D Relief carried forward into replacement shares.
Section 164E Application of Chapter in cases of an exchange of shares.
Section 164F Failure of conditions of relief.
Section 164FA Loss of relief in cases where shares acquired on being issued.
Section 164FF Qualifying investment acquired from husband or wife.
Section 164FG Multiple claims.
Section 164G Meaning of “qualifying company".
Section 164H Property companies etc. not to be qualifying companies.
Section 164I Qualifying trades.
Section 164J Provisions supplementary to section 164I.
Section 164K Foreign residents.
Section 164L Anti-avoidance provisions.
Section 164M Exclusion of double relief.
Section 164MA Exclusion of double relief
Section 164N Interpretation of Chapter IA.

Chapter IA
Restriction applying to retirement relief and roll-over relief on re-investment.

Section 164C | Restriction applying to retirement relief and roll-over relief on re-investment.

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Provision repealed

The source marks this provision as repealed and does not provide content for this version.

Repealed^F1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
Pt. 5 Ch. 1A repealed (with effect in accordance with s. 141(2)(a), Sch. 27 Pt. 3(32) of the amending Act) by Finance Act 1998 (c. 36), s. 141(1)(a), Sch. 27 Pt. 3(32)