# Capital Gains Tax Act 1979 (repealed 6.3.1992), Paragraph 1

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

This Part of this Schedule has effect in cases where the market value of an asset or any part of it at a time before the commencement of this Act is material to the computation of a gain under this Act, and in those cases—
(a) section 150 of this Act (which is the same as paragraph 2 below with the amendments in paragraph 4) shall not apply,
(b) section 152 of this Act shall only apply to the extent specified in paragraphs 5 to 8 below,
(but sections 151 and 153 of this Act shall apply in those cases as in later cases).

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Source: https://www.legislation.gov.uk/ukpga/1979/14/schedule/6/paragraph/1 (the official version)
Page: https://openlegislation.uk/capital-gains-tax-act-1979-repealed-631992/schedule-6/paragraph-1
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.