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Changes over time for: Cross Heading: Capital Gains Tax Act 1979 (c. 14)
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Timeline of Changes
This timeline shows the different points in time where a change occurred. The dates will coincide with the earliest date on which the change (e.g an insertion, a repeal or a substitution) that was applied came into force. The first date in the timeline will usually be the earliest date when the provision came into force. In some cases the first date is 01/02/1991 (or for Northern Ireland legislation 01/01/2006). This date is our basedate. No versions before this date are available. For further information see the Editorial Practice Guide and Glossary under Help.
Version Superseded: 06/04/1992
Status:
Point in time view as at 19/11/1991.
Changes to legislation:
There are currently no known outstanding effects for the Disability Living Allowance and Disability Working Allowance Act 1991, Cross Heading: Capital Gains Tax Act 1979 (c. 14).![Help about Changes to Legislation](/images/chrome/helpIcon.gif)
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Changes to Legislation
Revised legislation carried on this site may not be fully up to date. At the current time any known changes or effects made by subsequent legislation have been applied to the text of the legislation you are viewing by the editorial team. Please see ‘Frequently Asked Questions’ for details regarding the timescales for which new effects are identified and recorded on this site.
Capital Gains Tax Act 1979 (c. 14)U.K.
Prospective
9(1)In sub-paragraph (1) of paragraph 5 of Schedule 1 to the Capital Gains Tax Act 1979 (application of provisions about reliefs in relation to property held on trust for disabled persons) after the words “attendance allowance” there shall be inserted the words “ or of a disability living allowance by virtue of entitlement to the care component at the highest or middle rate ”.
(2)In sub-paragraph (2) of that paragraph after the words “Ireland) Act 1975” there shall be inserted the words “ and “a disability living allowance” means a disability living allowance under section 37ZA of the Social Security Act 1975 ”.
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