http://www.legislation.gov.uk/ukpga/1971/68/section/56Finance Act 1971An 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.1971-08-05texttext/xmlenStatute Law Database2015-08-13Expert Participation2007-04-06PART IV TAX ON CAPITAL GAINS AND ESTATE DUTY56 (Taxation of short-term capital gains.). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . F1