# Capital Gains Tax Act 1979 (repealed 6.3.1992), Paragraph 9

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

In the Finance Act 1976 (c. 40)
. . .
section 132(3)(c).

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Source: https://www.legislation.gov.uk/ukpga/1979/14/schedule/7/paragraph/9 (the official version)
Page: https://openlegislation.uk/capital-gains-tax-act-1979-repealed-631992/schedule-7/paragraph-9
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.