Statute
Section 163 — Taxation of Chargeable Gains Act 1992: Relief for disposals by individuals on retirement from family business.
Text of the provision Official document
Relief for disposals by individuals on retirement from family business. 163 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
Official source: legislation.gov.uk
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