PART III U.K. CAPITAL TRANSFER TAX

Modifications etc. (not altering text)

C1 Pt. III (ss. 19–52) modified by Finance Act 1977 (c. 36, SIF 63:1), s. 49(2)(5)

C2 Pt. III (ss. 19–52) applied by Finance Act 1978 (c. 42, SIF 63:1), s. 68

Main charging provisions U.K.

19 Capital transfer tax. U.K.

(1) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . F1

(2) Schedule 4 to this Act shall have effect with respect to the administration and collection of the tax.

Textual Amendments

F1 S. 19(1) repealed by Capital Transfer Tax Act 1984 (c. 51, SIF 18), Sch. 9