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Finance Act 1980
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Part XU.K. Capital Gains
| Chapter | Short title | Extent of repeal |
|---|---|---|
| 1970 c. 10. | The Income and Corporation Taxes Act 1970. | In section 267(3), the words “or 97”. |
| In section 354 in subsection (1) the words “and chargeable gains” and in subsection (2)(a) the words “out of income or chargeable gains arising as aforesaid”. | ||
| Section 355. | ||
| 1972 c. 41. | The Finance Act 1972. | In section 93, subsection (1)(b), subsection (2)(b) and in subsection (3) the words “either paragraph of”. |
| 1974 c. 30. | The Finance Act 1974. | Section 43(2). |
| 1976 c. 24. | The Development Land Tax Act 1976. | In Schedule 6, in paragraph 1(5)(b) the words “under section 97 of that Act (unit trusts: in certain cases only one–tenth of gains to be chargeable gains)”. |
| 1978 c. 42. | The Finance Act 1978. | Section 17(1). |
| 1979 c. 14. | The Capital Gains Tax Act 1979. | Sections 94 and 95. |
| Section 97. | ||
| Section 100. |
The repeals in Acts other than the Capital Gains Tax Act 1979 have effect in relation to disposals after 31st March 1980, the repeal of section 95 of that Act has effect in relation to accounting periods beginning after 5th April 1980 and the other repeals in that Act have effect in relation to disposals after that date.
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