Part IV Income Tax, Corporation Tax and Capital Gains Tax
Chapter V Capital Gains
F178
(1)
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . F2
(2)
In subsection (3)(a) of F3section 79 of the Finance Act 1980 for the words “section 19(3)” there shall be substituted the words “
any provision
”
.
(3)
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . F4
(4)
This section applies to disposals after 5th april 1981.