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Capital Gains Tax (Retirement Relief)

Volume 983: debated on Wednesday 23 April 1980

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asked the Chancellor of the Exchequer whether he will extend to women selling a business within a period of five years before their age of eligibility for a State pension a similar exemption from capital gains tax up to a realised sum of £10,000 as is allowed for men selling a business within five years before their State pension age.

We intend to examine all aspects of the capital gains tax retirement relief. It is too early to say what changes will be made but my hon. Friend's suggestion will be borne in mind.