Actual retirement occurred on a cessation even though that retirement had, at first, only been intended to be temporary.
Citations:
Gazette 05-Jun-1996, Times 26-Apr-1996
Statutes:
Taxation of Chargeable Gains Act 1992 163
Jurisdiction:
England and Wales
Capital Gains Tax
Updated: 04 June 2022; Ref: scu.83419