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Finance Act 1967
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- UK Public General Acts
- 1967 c. 54
- SCHEDULE 14
- Transfer of business on...
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Transfer of business on retirement
10(1)Section 34(3)(b) of the Finance Act 1965 (relief by reference to value of chargeable business assets of a family company transferred on retirement), and paragraph 2(2) of Schedule 10 to the [1966 c. 18.] Finance Act 1966 (restriction of relief on dissolution of family company where chargeable business assets are distributed to shareholders) shall have effect subject to the provisions of this paragraph.
(2)For the purposes of the said enactments, as they apply on the disposal of land or of any other assets, the value of any chargeable business assets consisting of land shall be the current use value of that land.
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