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Capital Gains Tax Act 1979 (repealed 6.3.1992)
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Changes over time for: Section 112
Version Superseded: 06/03/1992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Point in time view as at 01/02/1991. This version of this provision has been superseded.
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112 Grants for giving up agricultural land.U.K.
For the purposes of capital gains tax, a sum payable to an individual by virtue of a scheme under section 27 of the M1Agriculture Act 1967 (grants for relinquishing occupation of uncommercial agricultural units) shall not be treated as part of the consideration obtain by him for, or otherwise as accruing to him on, the disposal of any asset.
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