Taxation of Chargeable Gains Act 1992 section 164

Other retirement relief

Section 164 previously provided for retirement relief on certain capital gains disposals, but has been fully repealed and no longer has effect.

• Section 164 dealt with retirement relief on chargeable gains for qualifying disposals.
• The section was repealed by the Finance Act 1998.
• The repeal took full effect for disposals made in the 2003–04 tax year and all subsequent tax years.
• No retirement relief under this section is available for any disposal made on or after 6 April 2003.