http://www.legislation.gov.uk/id/ukpga/1980/48

http://www.legislation.gov.uk/ukpga/1980/48/section/82

Finance Act 1980

An 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.

1980-11-01

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en

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2016-11-23

Part III Income Tax, Corporation Tax and Capital Gains Tax

Chapter III Capital Gains

82. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . F1

Annotations:

Amendments (Textual)

F1

S. 82 repealed by Finance Act 1984 (c. 43), s. 128(6) and Sch. 23 Part VIII for disposals on or after 6 April 1984 and expressed to be repealed (6.3.1992 with effect as mentioned in s. 289(1)(2) of the repealing Act) by Taxation of Chargeable Gains Act 1992 (c. 12), s. 290, Sch.12 (with ss. 60, 101(1), 201(3), Sch. 11 paras. 22, 26(2), 27).