140(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 second column of that Table; and
(b)for the reference to £1 million there were substituted a reference to the amount specified in the third column of that Table.
140(2) The following provisions, namely–
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