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					<dc:identifier>http://www.legislation.gov.uk/ukpga/1993/34/section/87</dc:identifier><dc:title>Finance Act 1993</dc:title><dc:description>An Act to grant certain duties, to alter other duties, and to amend the law relating to the National Debt and the Public Revenue, and to make further provision in connection with Finance.</dc:description><dc:date>1993-07-27</dc:date><dc:type>text</dc:type><dc:format>text/xml</dc:format><dc:language>en</dc:language><dc:publisher>Statute Law Database</dc:publisher><dc:modified>2024-05-18</dc:modified><dc:contributor>Expert Participation</dc:contributor><dct:valid>2024-02-22</dct:valid>
					
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				</ukm:Metadata><Primary><Body DocumentURI="http://www.legislation.gov.uk/ukpga/1993/34/body" IdURI="http://www.legislation.gov.uk/id/ukpga/1993/34/body" NumberOfProvisions="239" RestrictExtent="E+W+S+N.I." RestrictStartDate="2024-02-22"><Part DocumentURI="http://www.legislation.gov.uk/ukpga/1993/34/part/II" IdURI="http://www.legislation.gov.uk/id/ukpga/1993/34/part/II" NumberOfProvisions="151" id="part-II" RestrictStartDate="2016-09-15"><Number>Part II</Number><Title> Income Tax, Corporation Tax and Capital Gains Tax</Title><Chapter DocumentURI="http://www.legislation.gov.uk/ukpga/1993/34/part/II/chapter/I" IdURI="http://www.legislation.gov.uk/id/ukpga/1993/34/part/II/chapter/I" NumberOfProvisions="86" RestrictStartDate="2013-01-31" id="part-II-chapter-I"><Number>Chapter I</Number><Title> General</Title><Pblock DocumentURI="http://www.legislation.gov.uk/ukpga/1993/34/part/II/chapter/I/crossheading/chargeable-gains" IdURI="http://www.legislation.gov.uk/id/ukpga/1993/34/part/II/chapter/I/crossheading/chargeable-gains" NumberOfProvisions="11" RestrictStartDate="2012-07-17" id="part-II-chapter-I-crossheading-chargeable-gains"><Title> Chargeable gains</Title><P1group RestrictStartDate="1993-07-27"><Title> Relief on retirement or re-investment.</Title><P1 DocumentURI="http://www.legislation.gov.uk/ukpga/1993/34/section/87" IdURI="http://www.legislation.gov.uk/id/ukpga/1993/34/section/87" id="section-87"><Pnumber>87</Pnumber><P1para><P2 DocumentURI="http://www.legislation.gov.uk/ukpga/1993/34/section/87/1" IdURI="http://www.legislation.gov.uk/id/ukpga/1993/34/section/87/1" id="section-87-1"><Pnumber>1</Pnumber><P2para><Text>Schedule 7 to this Act (which amends the provisions of the Taxation of Chargeable Gains Act 1992 with respect to retirement relief and makes new provision in relation to relief on the re-investment of certain gains) shall have effect.</Text></P2para></P2><P2 DocumentURI="http://www.legislation.gov.uk/ukpga/1993/34/section/87/2" IdURI="http://www.legislation.gov.uk/id/ukpga/1993/34/section/87/2" id="section-87-2"><Pnumber>2</Pnumber><P2para><Text>This section and that Schedule shall have effect in relation to any disposal made on or after 16th March 1993.</Text></P2para></P2></P1para></P1></P1group></Pblock></Chapter></Part></Body></Primary></Legislation>