# Capital Gains Tax Act 1979 (repealed 6.3.1992), Paragraph 7

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

For section 54(5) of the Finance Act 1976 substitute—
“(5) Subsection (6) of section 84 of the Capital Gains Tax Act 1979 (gilt-edged securities not issued until after the date when shares are compulsorily acquired) shall apply in relation to this section as it applies in relation to that section, and in this section—
“gilt-edged securities” has the meaning given by Schedule 2 to that Act; “shares” includes securities within the meaning of section 82 of that Act.”

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Page: https://openlegislation.uk/capital-gains-tax-act-1979-repealed-631992/schedule-7/paragraph-7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