# Capital Gains Tax Act 1979 (repealed 6.3.1992), Paragraph 11

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

Section 26 of this Act applies only where the reduction in value mentioned in subsection (1) of that section (or, in a case within subsection (8) of that section, the reduction or increase in value) is after 29th March 1977.

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Source: https://www.legislation.gov.uk/ukpga/1979/14/schedule/6/paragraph/11 (the official version)
Page: https://openlegislation.uk/capital-gains-tax-act-1979-repealed-631992/schedule-6/paragraph-11
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.