140 Phasing out of retirement relief
Finance Act 1998 (1998 c 36) | Legislation

Abolition of reliefs

140  Phasing out of retirement relief

(1)     In Schedule 6 to the Taxation of Chargeable Gains Act 1992 (retirement relief etc), paragraph 13(1) (amount available for relief: basic rule) shall have effect, in relation to qualifying disposals in a year of assessment specified in the first column of the following Table, as if—

(a)     for the references to £250,000 there were substituted references to the amount specified in the

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