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Post Office Act 1969

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Changes over time for: Section 74

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Changes to legislation:

Post Office Act 1969, Section 74 is up to date with all changes known to be in force on or before 11 November 2024. There are changes that may be brought into force at a future date. Changes that have been made appear in the content and are referenced with annotations. Help about Changes to Legislation

74 Taxation of the Post Office’s profits and capital gains.U.K.

(1)F1. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

(2)[F2The [F3M1Taxation of Chargeable Gains Act 1992]] shall apply in relation to a disposal by the Post Office of an asset acquired by virtue of this Part of this Act as if the acquisition or provision of the asset by the Crown had been the acquisition or provision of it by the Post Office.

Textual Amendments

F1S. 74(1) repealed by British Telecommunications Act 1981, (c. 38), Sch. 6 Pt. I

F3Words in s. 74(2) substituted (6.3.1992 with effect as mentioned in s. 289(1)(2) of the substituting Act) by virtue of Taxation of Chargeable Gains Act 1992 (c. 12), ss. 289, 290, Sch. 10 para.1 (with ss. 60, 101(1), 201(3))

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