- Y Diweddaraf sydd Ar Gael (Diwygiedig)
- Pwynt Penodol mewn Amser (19/03/1991)
- Gwreiddiol (Fel y'i Deddfwyd)
Capital Gains Tax Act 1979 (repealed 6.3.1992)
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Rhagor o Adnoddau
Changes over time for: Section 149D
Version Superseded: 09/12/1991
Alternative versions:
- 01/02/1991- Amendment
- 19/03/1991- Amendment
- 19/03/1991
Point in time - 09/12/1991- Amendment
- Stop date 06/03/1992- Amendment
Status:
Point in time view as at 19/03/1991. This version of this provision has been superseded.
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There are currently no known outstanding effects for the Capital Gains Tax Act 1979 (repealed 6.3.1992), Section 149D.
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[F1149D Personal equity plans. U.K.
(1)The Treasury may make regulations providing that an individual who invests under a plan shall be entitled to relief from capital gains tax in respect of the investments.
(2)Subsections (2) to (5) of section 333 of the Taxes Act 1988 (personal equity plans) shall apply in relation to regulations under subsection (1) above as they apply in relation to regulations under subsection (1) of that section but with the substitution for any reference to income tax of a reference to capital gains tax.
[F2(2A)Regulations under this section may include provision securing that losses are disregarded for the purposes of capital gains tax where they accrue on the disposal of investments on or after 18th January 1988.]
(3)Regulations under this section shall be made by statutory instrument which shall be subject to annulment in pursuance of a resolution of the House of Commons.]
Subordinate Legislation Made
P1S. 149D: power previously exercised by S.I. 1988/1348, 1989/469, 1990/678
S. 149D: s. 149D power exercised by S.I. 1991/733
Textual Amendments
F2S. 149D(2A) inserted by Finance Act 1988 (c. 39, SIF 63;1, 2), s. 116
Modifications etc. (not altering text)
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