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Finance Act 1983
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Changes over time for: PART II
Version Superseded: 06/03/1992
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- 01/02/1991- Amendment
- 01/02/1991
Point in time - 06/03/1992- Amendment
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Point in time view as at 01/02/1991.
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There are currently no known outstanding effects for the Finance Act 1983, PART II.
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PART IIU.K. Income Tax, Corporation Tax and Capital Gains Tax
Chapter IU.K.
10–28. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . F1U.K.
Textual Amendments
F1Ss. 10–28 repealed by Income and Corporation Taxes Act 1988 (c. 1, SIF 63:1), s. 844 and Sch. 31
29. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . F2U.K.
Textual Amendments
F2S. 29 repealed by Finance Act 1985 (c. 54), s. 98(6), Sch. 27 Part V for 1986–87 et seq.
Chapter IIU.K.
30–33. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . F3U.K.
Textual Amendments
Chapter IIIU.K. Capital Gains
34 Election for pooling: indexation.U.K.
(1)The provisions of Schedule 6 to this Act shall have effect for the purposes of, and in connection with,—
(a)enabling a company to elect that, with respect to disposals after 31st March 1982, each of its holdings of certain securities of the same class which are held by it solely and beneficially and which have been so held for the length of time referred to in that Schedule shall be regarded for the purposes of the M1Capital Gains Tax Act 1979 as constituting a single asset; and
(b)computing the indexation allowance applicable on a disposal of such a single asset.
(2). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . F4
Textual Amendments
F4S. 34(2) repealed by Finance Act 1985 (c. 54), s. 98(6), Sch. 27 Part VII with respect to disposals made on or after 6 April 1985, or 1 April 1985 for companies, 2 July 1986 for gilt-edged securities (Capital Gains Tax Act 1979 (c. 14, SIF 63:2), Sch. 2) and qualifying corporate bonds (Finance Act 1984 (c. 43), s. 64), or 28 February 1986 for other securities within the meaning of Finance Act 1985 (c. 54), Part II Ch. IV
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