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

Taxation of Chargeable Gains Act 1992 · 1992 c. 12View on legislation.gov.uk

Taxation of Chargeable Gains Act 1992
- Section 162C: Disincorporation relief: post-FA 2002 goodwill
- Section 164: Other retirement relief.

Part V: Transfer of business assets, business asset disposal relief and investors' relief — Chapter I: Transfer of business assets: General provisions

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