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

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

Taxation of Chargeable Gains Act 1992
- Section 164BA: Interaction with retirement relief
- Section 164D: Relief carried forward into replacement shares.

Part V: Transfer of business assets, business asset disposal relief and investors' relief — Chapter IA: Roll-over relief on re-investment

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Reuse reviewed 21 August 2026 under Open Government Licence v3.0.