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Taxation of Chargeable Gains Act 1992 section 164BA
Interaction with retirement relief
Section 164BA dealt with how rollover relief on the reinvestment of gains (under the now-repealed Chapter 1A) interacted with retirement relief, ensuring the two reliefs worked together correctly. This section, along with the rest of Chapter 1A, was repealed for acquisitions made on or after 6 April 1998.
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