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Capital Gains Tax Act 1979 (repealed 6.3.1992)
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Changes over time for: Paragraph 1
Version Superseded: 06/03/1992
Alternative versions:
- 01/02/1991- Amendment
- 01/02/1991
Point in time - Stop date 06/03/1992- Amendment
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Point in time view as at 01/02/1991. This version of this provision has been superseded.
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1(1)This paragraph applies—
(a)to shares and securities which on 6th April 1965 have quoted market values on a recognised stock exchange in the United Kingdom or elsewhere, or which have had such quoted market values at any time in the period of six years ending on 6th April 1965, and
(b)to rights of unit holders in any unit trust scheme the prices of which are published regularly by the managers of the scheme.
(2)For the purposes of this Act it shall be assumed, wherever relevant, that any assets to which this paragraph applies were sold by the owner, and immediately re-acquired by him, at their market value on 6th April 1965.
(3)This paragraph shall not apply in relation to a disposal of shares or securities of a company by a person to whom those shares or securities were issued as an employee either of the company or of some other person on terms which restrict his rights to dispose of them.
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