Part VII Capital Gains

Part VII Capital Gains

ChapterShort titleExtent of repeal
1973 c. 51.The Finance Act 1973.In section 38(3B)(a), the words “within the period of two years ending at the date of the disposalâ€.
1979 c. 14.The Capital Gains Tax Act 1979.Section 126(7)(b). Section 142A(5)(c). In Schedule 4, in paragraph 1(2), the words “at the rate of 50 per cent,†in paragraph 3(1), the words from “by virtue†to “(settled property)â€, in paragraph 3(2), the words “at the rate of 50 per cent,†and in paragraph 4(4), the words “(taking account†onwards.
1980
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