{
  "url": "https://openlegislation.uk/finance-act-1998/schedule-27/part-III/chapter-31",
  "json_url": "https://openlegislation.uk/finance-act-1998/schedule-27/part-III/chapter-31.json",
  "legislation": "ukpga/1998/36",
  "legislation_title": "Finance Act 1998",
  "legislation_url": "https://openlegislation.uk/finance-act-1998",
  "path": "schedule/27/part/III/chapter/31",
  "kind": "chapter",
  "number": "(31)",
  "heading": "Retirement relief",
  "text": "Chapter\nShort title\nExtent of repeal\n1992 c. 12.\nThe Taxation of Chargeable Gains Act 1992.\nSections 163 and 164.\nIn section 165, in subsection (3), paragraphs (a) and (b) and, in subsection (6), the words “and (in appropriate cases) Schedule 6\".\nIn section 241(3), the words “and Schedule 6\".\nIn section 260(5), the words from “or, if part of the gain\" to the end.\nSchedule 6.\nIn Schedule 7, paragraph 8.\n1993 c. 34.\nThe Finance Act 1993.\nIn Schedule 7, paragraphs 1(2) and 2.\n1994 c. 9.\nThe Finance Act 1994.\nSection 92.\n1996 c. 8.\nThe Finance Act 1996.\nSection 176.\nIn Schedule 20, paragraph 66.\nIn Schedule 21, paragraph 44.\nIn Schedule 39, paragraph 7.\nThe above repeals have effect in relation to disposals in the year 2003-04 and subsequent years of assessment.",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/ukpga/1998/36/schedule/27/part/III/chapter/31",
    "retrieved_at": "2026-10-29T09:22:30.566925+00:00"
  },
  "licence": "Open Government Licence v3.0",
  "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."
}