# Capital Gains Tax Act 1979 (repealed 6.3.1992), Paragraph 1

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

(1) The Taxes Management Act 1970 shall be amended as follows.
(2) In section 12(2) for paragraph (a) substitute—
“(a) any assets exempted by the following provisions of the Capital Gains Tax Act 1979, namely—
(i) section 19(4) (rights to winnings from pool betting, lotteries or games with prizes),
(ii) section 71 (government non-marketable securities),
(iii) section 130, 131 or 133 (passenger vehicles, decorations for valour or gallant conduct and foreign currency for personal expenditure)”.
(3) In section 28(1) for “section 41” (in both places) substitute “ section 15 ”, for “section 42” (in both places) substitute “ section 17 ”, and for “Finance Act 1965” substitute “ Capital Gains Tax Act 1979 ”.

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Source: https://www.legislation.gov.uk/ukpga/1979/14/schedule/7/paragraph/1 (the official version)
Page: https://openlegislation.uk/capital-gains-tax-act-1979-repealed-631992/schedule-7/paragraph-1
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.