- Y Diweddaraf sydd Ar Gael (Diwygiedig)
- Gwreiddiol (Fel y'i Deddfwyd)
There are currently no known outstanding effects for the Capital Gains Tax Act 1979 (repealed 6.3.1992).
Revised legislation carried on this site may not be fully up to date. At the current time any known changes or effects made by subsequent legislation have been applied to the text of the legislation you are viewing by the editorial team. Please see ‘Frequently Asked Questions’ for details regarding the timescales for which new effects are identified and recorded on this site.
22. Assets lost or destroyed, or whose value becomes negligible.
26A. Value shifting: distributions within a group followed by a disposal of shares.
26B.(1) The references in section 26 above to a reduction...
26C.(1) For the purposes of sections 26(1A) and 26A(7) to...
27. Time of disposal and acquisition where asset disposed of under contract.
SCHEDULES
Application of Exempt Amount in Particular Cases
Part III Other Transitory Provisions
Assets acquired on disposal chargeable under Case VII of Schedule D
Dispositions before 27th March 1974 which attract capital transfer tax
Life interest terminated on death on which capital transfer tax is chargeable
Devaluation of sterling: securities acquired with borrowed foreign currency
Reorganisation of share capital, conversion of securities, etc.
1.In the Taxes Management Act 1970 (c. 9) section 11(1)(b)...
4. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
6.In the Finance Act 1974 (c. 30) section 40(3)(a) section...
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Part II References to Part III of Finance Act 1965 Followed by Descriptive Words
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