Section 176 Retirement relief: age limits.F1
United Kingdom
(1)
In each of sections 163 and 164 of, and paragraph 5 of Schedule 6 to, the M1Taxation of Chargeable Gains Act 1992 (retirement relief), for “the age of 55”, wherever occurring, there shall be substituted “ the age of 50 ”.
(2)
The amendments made by this section shall apply in relation to disposals on or after 28th November 1995.
Annotations
Textual amendments
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S. 176 repealed (31.7.1998 with effect as mentioned in Sch. 27 Pt. III(31), Note) by 1998 c. 36, s. 165, Sch. 27 Pt. III(31)
Marginal citations
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