{
  "url": "https://openlegislation.uk/finance-act-1993/section-87",
  "json_url": "https://openlegislation.uk/finance-act-1993/section-87.json",
  "legislation": "ukpga/1993/34",
  "legislation_title": "Finance Act 1993",
  "legislation_url": "https://openlegislation.uk/finance-act-1993",
  "path": "section/87",
  "kind": "section",
  "number": "87",
  "heading": "Relief on retirement or re-investment.",
  "text": "(1) Schedule 7 to this Act (which amends the provisions of the Taxation of Chargeable Gains Act 1992 with respect to retirement relief and makes new provision in relation to relief on the re-investment of certain gains) shall have effect.\n(2) This section and that Schedule shall have effect in relation to any disposal made on or after 16th March 1993.",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/ukpga/1993/34/section/87",
    "retrieved_at": "2026-10-29T09:34:56.691459+00:00",
    "licence": "OGL-UK-3.0",
    "licence_url": "https://www.nationalarchives.gov.uk/doc/open-government-licence/version/3/",
    "attribution": "Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives."
  }
}