- Latest available (Revised)
- Original (As enacted)
This is the original version (as it was originally enacted).
Chapter | Short Title | Extent of Repeal |
---|---|---|
1. The repeal of sections 6, 8, 9 and 148 of the Capital Gains Tax Act 1979 and of section 82 of the Finance Act 1980 and section 85 of the Finance Act 1982 has effect with respect to disposals on or after 6th April 1984. 2. The repeals in section 29 A of the Capital Gains Tax Act 1979 have effect in relation to disposals and acquisitions on or after 6th April 1983. 3. The repeals in section 32 of that Act have effect where the disposal by the person who is neither resident nor ordinarily resident in the United Kingdom is made on or after 6th April 1985. 4. The repeals in sections 137(4)(aa) and 138(1)(aa) of that Act have effect in relation to any abandonment or other disposal on or after 6th April 1984. | ||
1979 c. 14. | The Capital Gains Tax Act 1979. | Section 6. |
Sections 8 and 9. | ||
In section 29A, in subsection (2), the words "Except in the case specified in subsection (4) below" and, in paragraph (a), the words " or the corresponding disposal is made by an excluded person ". | ||
Section 32(5) and (6). | ||
In sections 137(4)(aa) and 138(1)(aa), the words "to buy or sell shares in a company ". | ||
Section 148. | ||
1980 c. 48. | The Finance Act 1980. | Section 82. |
1982 c. 39. | The Finance Act 1982. | Section 85. |
The Whole Act you have selected contains over 200 provisions and might take some time to download. You may also experience some issues with your browser, such as an alert box that a script is taking a long time to run.
Would you like to continue?
The Whole Act you have selected contains over 200 provisions and might take some time to download.
Would you like to continue?
The Whole Act you have selected contains over 200 provisions and might take some time to download. You may also experience some issues with your browser, such as an alert box that a script is taking a long time to run.
Would you like to continue?
The Schedules you have selected contains over 200 provisions and might take some time to download. You may also experience some issues with your browser, such as an alert box that a script is taking a long time to run.
Would you like to continue?
Latest Available (revised):The latest available updated version of the legislation incorporating changes made by subsequent legislation and applied by our editorial team. Changes we have not yet applied to the text, can be found in the ‘Changes to Legislation’ area.
Original (As Enacted or Made): The original version of the legislation as it stood when it was enacted or made. No changes have been applied to the text.
Access essential accompanying documents and information for this legislation item from this tab. Dependent on the legislation item being viewed this may include:
Use this menu to access essential accompanying documents and information for this legislation item. Dependent on the legislation item being viewed this may include:
Click 'View More' or select 'More Resources' tab for additional information including: