- Latest available (Revised)
- Original (As made)
This is the original version (as it was originally made). This item of legislation is currently only available in its original format.
Statutory Instruments
TAXES
Made
19th March 1991
The Treasury, in pursuance of section 5(IC) of the Capital Gains Tax Act 1979(1), hereby make the following Order:
1979 c. 14; section 5(1) was amended by section 77(2) of the Finance Act 1980 (c. 48) and by section 80(1)(a) of the Finance Act 1982 (c. 39); section 5(1A), (1B) and (1C) was inserted by section 80(2) of the Finance Act 1982.
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: