# Capital Gains Tax Act 1979 (repealed 6.3.1992), Paragraph 4

Extent: E+W+S+N.I.

For the year of assessment in which an individual dies and for the two next following years of assessment, subsections (1), (4) and (5) shall apply to his personal representatives as they apply to an individual.

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Source: https://www.legislation.gov.uk/ukpga/1979/14/schedule/1/paragraph/4 (the official version)
Page: https://openlegislation.uk/capital-gains-tax-act-1979-repealed-631992/schedule-1/paragraph-4
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.