Capital Gains Tax Act 1979 (repealed 6.3.1992)

Capital Gains Tax Act 1979

1979 CHAPTER 14

An Act to consolidate Part III of the Finance Act 1965 with related provisions in that Act and subsequent Acts.

[22nd March 1979]X1

Editorial Information

X1 General amendments to Tax Acts, Income Tax Acts, and/or Corporation Tax Acts made by legislation after 1.2.1991 are noted against Income and Corporation Taxes Act 1988 (c. 1, SIF 63:1) but not against each Act

Modifications etc. (not altering text)

C1 General amendments etc. to Tax Acts (or Income Tax Acts or Corporation Tax Acts as the case may be) made by Taxes Management Act 1970 (c. 9, SIF 63:1), s. 41A(7) (as added by Finance Act 1990 (c. 29, SIF 63:1), s. 95(1)(2)), British Telecommunications Act 1981 (c. 38, SIF 96), s. 82(2)(7); Telecommunications Act 1984 (c. 12, SIF 96), s. 72(3); Finance Act 1984 (c. 43, SIF 63:1), ss. 82(6), 85(2), 89(1)(7), 96(1)(7), 98(7), Sch. 9 para. 3(2)(9), Sch. 16 paras. 6, 12 and Finance Act 1985 (c. 54, SIF 63:1), ss. 72(1), 74(5), Sch. 23 para. 15(4), S.I. 1987/530, regs. 11(2), 13(1), 14, Income and Corporation Taxes Act 1988 (c. 1, SIF 63:1), ss. 4, 6, 7, 9, 32, 34, 78, 134, 135, 141, 142, 185, 191, 193, 194, 195, 200, 203, 209, 212, 213, 219, 247, 253, 272, 287, 314, 315, 317, 318, 325, 326, 327, 345, 350, 351, 368, 375, 381, 397, 414, 432, 440, 442, 446, 458, 460, 461, 463, 463(2)(3) (as added by Finance Act 1990 (c. 29, SIF 63:1), s. 50(2) ), 468, 474, 475, 486, 490, 491, 503, 511, 518, 524, 532, 544, 550, 556, 558, 569, 572, 582, 595, 601, 613, 617, 619, 621, 639, 656, 660, 663, 676, 689, 691, 694, 700, 701, 714, 716, 739, 743, 754, 763, 776, 780, 781, 782, 787, 789, 811, 828, 829, 832, 833, 834, 835, 837, 838, 839, 840, 841, 842, Sch. 2 para. 5, Sch. 4 para. 5, Sch. 13 para. 10, Sch. 16 para. 10, Sch. 21 para. 6, Sch. 26 para. 1, Sch. 27 para. 20, Finance Act 1988 (c. 39, SIF 63:1), ss. 66, 127(1)(6), Sch. 12 para. 6, Capital Allowances Act 1990 (c. 1, SIF 63:1), ss. 28(1), 68(8), 74, 82, 83(5), 148(5), 163(4), 164(2), S.I. 1990/627 and Finance Act 1990 (c. 29, SIF 63:1), s. 25(10)

C2 Act applied with modifications by S.I. 1990/627

C3 Act modified by Finance Act 1990 (c. 29, SIF 63:1, 2), ss. 33(1)(4)(5), 36(3), 37(3), 80 and Sch. 12 paras. 3(1), 4, 5

C4 Act amended by Finance Act 1990 (c. 29, SIF 63:1), s. 80, Sch. 12 para. 2(1)

C5 Act modified (G.B.) by Ports Act 1991 (c. 52, SIF 58), s. 16(3)

C6 Act applied (G.B.) by Ports Act 1991 (c. 52, SIF 58), s. 17(5)

C7 Act modified (G.B.) by Ports Act 1991 (c. 52, SIF 58), s. 18(2)(4)

C8 Act: definition of "allowable loss" applied (G.B.) by Ports Act 1991 (c. 52, SIF 58), s. 18(8)

Act: definition of "allowable loss" applied by Ports Act 1991 (c. 52, SIF 58), s. 35(3)

C9 Act modified by Finance Act 1991 (c. 31, SIF 63:2), ss. 83(2)(9), 86(2)(4).

C10 Act: it is provided that in any enactment including this Act and an enactment contained in subordinate legislation within the meaning of the Interpretation Act 1978 (c. 30, SIF 115:1), references to the Official List of The Stock Exchange shall have effect as references to the Official List maintained by the new competent authority for the purposes of Pt. IV of the Act, (2.10.1991) by S.I. 1991/2000, reg. 4(5).

Commencement Information

I1 Act partly in force at Royal Assent see s. 157(4); Act wholly in force at 6. 4. 1979 see s. 156(1)(2).