SCHEDULES
Schedule 19 Repeals
Part VIII Capital Gains
Chapter | Short title | Extent of repeal |
---|---|---|
1979 c. 14. | The Capital Gains Tax Act 1979. | Section 17. |
Section 19(3). | ||
In Schedule 4, in paragraphs 1(2) and 3(2), the words “and a claim” to “that Schedule”. | ||
1980 c. 48. | The Finance Act 1980. | In section 37(3), the words from “and where” onwards. |
1
The repeal of section 17 of the Capital Gains Tax Act 1979 has effect only in relation to chargeable gains accruing to trustees after 5th April 1981.
2
the repeals in section 19 of that Act and section 37 of the Finance Act 1980 have effect in relation to acquisitions and disposals on or after 10th March 1981.