Section 91

1  Chapter IA of Part V of the Taxation of Chargeable Gains Act 1992 shall be amended as follows.

DISPOSALS ON WHICH RELIEF AVAILABLE

2  [Amends TCGA 1992, s. 164A(1)(a), (2), (9), repeals TCGA 1992, s. 164A(3)–(7), and substitutes TCGA 1992, s. 164A(12).]

3  [Substitutes TCGA 1992, s. 164B.]

4  [Repeals TCGA 1992, s. 164C–164E.]

5  [Amends TCGA 1992, s. 164H(1).]

6  [Amends TCGA 1992, s. 164L(10).]

ACQUISITIONS ON WHICH RELIEF AVAILABLE

7  [Substitutes TCGA 1992, s. 164A(8).]

RETIREMENT RELIEF

8  [Repeals TCGA 1992, s. 164A(11) and inserts TCGA 1992, s. 164BA.]

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