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Capital Gains Tax Act 1979 (repealed 6.3.1992)

Changes over time for: Cross Heading: Agricultural property

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Version Superseded: 06/03/1992

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Point in time view as at 01/02/1991.

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Agricultural propertyU.K.

1(1)This paragraph applies where—

(a)there is a disposal of an asset which is, or is an interest in, agricultural property within the meaning of [F1Chapter II of Part V of the Capital Transfer Tax Act 1984] (capital transfer tax relief for agricultural property), and

(b)apart from this paragraph, the disposal would not fall within [F2section 126(1)] of this Act by reason only that the agricultural property is not used for the purposes of a trade carried on as mentioned in [F2section 126(1A)(a)].

(2)Where this paragraph applies, section 126(1) of this Act shall apply in relation to the disposal if the circumstances are such that a reduction [F3at the rate of 50 per cent.] in respect of the asset—

(a)is made under [F1Chapter II of Part V of the Capital Transfer Tax Act 1984] in relation to a chargeable transfer taking place on the occasion of the disposal, or

(b)would be so made if there were a chargeable transfer on that . . . F4[F5, or]

[F6(c)would be so made but for section 124A of that Act (assuming, where there is no chargeable transfer on that occasion, that there were)].

Textual Amendments

F1Words substituted by Inheritance Tax Act 1984 (c. 51), s. 276 and Sch. 8 para. 12

F2Words substituted by Finance Act 1989 (c. 26, SIF 63:2), s. 124 and Sch. 14 para. 3(2) in relation to disposals on or after 14 March 1989 (except where relief given under Finance Act 1980 (c. 48, SIF 63:1), s. 79 in respect of a disposal before that date)

F3Words substituted by Inheritance Tax Act 1984 (c. 51), s. 276 and Sch. 8 para. 12 and repealed by Finance Act 1989 (c. 26, SIF 63:2), ss. 124, 187, Schs. 14 and 17 Part VII in relation to disposals on or after 14 March 1989 (except where relief given under Finance Act 1980 (c. 48, SIF 63:1), s. 79 in respect of a disposal before that date)

F4Words repealed by Finance Act 1981 (c. 35, SIF 63:2), s. 139 and Sch. 19 Pt. VIII

F5 “, or” inserted by Finance Act 1989 (c. 26, SIF 63:2), s. 124 and Sch. 14 para. 3(2) in relation to disposals on or after 14 March 1989 (except where relief given under Finance Act 1980 (c. 48, SIF 63:1), s. 79 in respect of a disposal before that date)

F6Sch. 4 para. 1(2)(c) inserted by Finance Act 1989 (c. 26, SIF 63:2), s. 124 and Sch. 14 para. 3(2) in relation to disposals on or after 14 March 1989 (except where relief given under Finance Act 1980 (c. 48, SIF 63:1), s. 79 in respect of a disposal before that date)

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