S. 40 repealed with savings by Capital Gains Tax Act 1979 (c. 14, SIF 63:2), s. 158, Sch. 8

http://www.legislation.gov.uk/ukpga/1977/36/section/40Finance Act 1977An 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.1977-07-29texttext/xmlenStatute Law Database2017-10-18Expert Participation2011-04-22PART III INCOME TAX, CORPORATION TAX AND CAPITAL GAINS TAX
40. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

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<p>
<ref href="http://www.legislation.gov.uk/id/ukpga/1977/36/section/40">S. 40</ref>
repealed with savings by
<ref href="http://www.legislation.gov.uk/id/ukpga/1979/14">Capital Gains Tax Act 1979 (c. 14, SIF 63:2)</ref>
,
<ref href="http://www.legislation.gov.uk/id/ukpga/1979/14/section/158">s. 158</ref>
,
<ref href="http://www.legislation.gov.uk/id/ukpga/1979/14/schedule/8">Sch. 8</ref>
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<heading> INCOME TAX, CORPORATION TAX AND CAPITAL GAINS TAX</heading>
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. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
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