Statute
Section 164C — Taxation of Chargeable Gains Act 1992: Restriction applying to retirement relief and roll-over relief on re-investment.
Text of the provision Official document
Restriction applying to retirement relief and roll-over relief on re-investment. 164C . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
Official source: legislation.gov.uk
There are no decisions in our collection citing this provision yet. As new judgments are published, they will appear here.
Search case law on this topic
See judgments from UK courts and tribunals with a plain-English summary and legal holding.
Explore case law →