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Contents

Legislation

Finance Act 1994

Crossheading Chargeable gains

Find in this level

Section 90 Annual exempt amount for 1994-95.
Section 91 Relief on re-investment.
Section 92 Relief on retirement.
Section 93 Indexation losses.
Section 94 Set-off of pre-entry losses.
Section 95 Commodity and financial futures.
Section 96 Cash-settled options.
Section 97 Settlements with foreign element: information.

Chargeable gains
Relief on retirement.

Section 92 | Relief on retirement.

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Provision repealed

The source marks this provision as repealed and does not provide content for this version.

Repealed^F1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S. 92 repealed (31.7.1998 with effect as mentioned in Sch. 27 Pt. III(31), Note in the repealing Act) by 1998 c. 36, s. 165, Sch. 27 Pt. III(31) Note