{
  "url": "https://openlegislation.uk/capital-gains-tax-act-1979-repealed-631992/schedule-8",
  "json_url": "https://openlegislation.uk/capital-gains-tax-act-1979-repealed-631992/schedule-8.json",
  "legislation": "ukpga/1979/14",
  "legislation_title": "Capital Gains Tax Act 1979 (repealed 6.3.1992)",
  "legislation_url": "https://openlegislation.uk/capital-gains-tax-act-1979-repealed-631992",
  "path": "schedule/8",
  "kind": "schedule",
  "number": "8",
  "heading": "Repeals",
  "text": "Chapter\nShort title\nExtent of repeal\n1965 c. 25.\nFinance Act 1965.\nPart III, except section 45(12).\nSection 94.\nSchedules 6 to 9.\nSchedule 10, except paragraph 15.\n1966 c. 18.\nFinance Act 1966.\nSection 43.\nSchedule 10.\n1967 c. 54.\nFinance Act 1967.\nSection 32.\nSection 35.\nSection 37.\nSection 45(3)(h).\nSchedule 13.\n1968 c. 44.\nFinance Act 1968.\nSection 32.\nSection 34.\nSection 61(5).\nSchedules 11 and 12.\n1969 c. 32.\nFinance Act 1969.\nSections 41 and 42.\nSection 61(3)(e).\nSchedules 18 and 19.\n1970 c. 9.\nTaxes Management Act 1970.\nSection 47(4).\nIn section 57(3)(c) the words “or under any provision in the Finance Act 1965”.\n1970 c. 10.\nIncome and Corporation Taxes Act 1970.\nIn Schedule 15—\nparagraphs 6 and 7;\nin Part I of the Table in paragraph 11 the entries amending the Finance Act 1965;\nin Part II of that Table the entries amending—\nthe Finance Act 1965 (except section 93),\nthe Finance Act 1967,\nthe Finance Act 1968,\nSchedules 18 and 19 to the Finance Act 1969;\nparagraph 12(1).\n1970 c. 24.\nFinance Act 1970.\nIn section 28(1) the words from “section 41” to “1969 and of”.\n1971 c. 68.\nFinance Act 1971.\nSection 55, except subsection (5).\nSection 56.\nSections 58 to 60.\nIn section 69(3) the words from “Part IV” to the end of the subsection.\nIn Schedule 3 paragraph 10.\nIn Schedule 6 paragraph 91.\nIn Schedule 8 paragraph 16(1).\nSchedule 9, except paragraph 4.\nSchedule 10.\nSchedule 12.\n1972 c. 41.\nFinance Act 1972.\nSections 112 to 119.\nIn section 124(2) the words “or gains” before paragraph (a), and in paragraph (a) the words “or gains” (in three places) and the words “or section 40(1) of the Finance Act 1965.”.\nSection 134(3)(c).\nIn Schedule 24 paragraphs 1 and 2.\n1973 c. 51.\nFinance Act 1973.\nSection 37.\nSection 51.\nIn section 54(1) the words “capital gains tax”.\nIn Schedule 16 paragraph 15.\nSchedule 20.\nIn Schedule 21 paragraph 4.\n1974 c. 30.\nFinance Act 1974.\nSection 8(8).\nSections 31 to 33.\nSection 48.\nIn section 57(3)(b) the words from “and so far” to the end of the paragraph.\nIn Schedule 8 paragraph 6.\n1975 c. 7.\nFinance Act 1975.\nSection 53.\nIn Schedule 12 paragraphs 12, 13 and 17.\n1975 c. 45.\nFinance (No. 2) Act 1975.\nSection 44(4).\nSection 57.\nSections 59 to 64.\nIn section 75(3)(c) the words from “and so far” to the end of the paragraph.\nIn Schedule 8 paragraph 5.\n1976 c. 40.\nFinance Act 1976.\nSections 52 and 53.\nSections 55 and 56.\nIn Schedule 11 paragraphs 1 and 6.\n1977 c. 36.\nFinance Act 1977.\nSection 40.\nSection 43.\nIn section 59(3)(c) the words from “and, so far” to the end of the paragraph.\n1978 c. 42.\nFinance Act 1978.\nSection 44.\nIn section 45 subsections (1) to (4), and in subsection (6) the words from “and subsections (2)” to the end of the sub-section.\nSections 46 to 52.\nIn section 80(3)(c) the words from “and so far” to the end of the paragraph.\nSchedules 7 and 8.\nIn Schedule 11 paragraph 2.\nSerial No.\nTitle\nExtent of repeal\nS.I. 1970/173.\nCapital Gains Tax (Exempt Gilt-edged Securities) Order 1970.\nThe whole order.\nS.I. 1970/1741.\nCapital Gains Tax (Exempt Gilt-edged Securities) (No. 2) Order 1970.\nThe whole order.\nS.I. 1971/793.\nCapital Gains Tax (Exempt Gilt-edged Securities) Order 1971.\nThe whole order.\nS.I. 1971/1366.\nCapital Gains Tax (Exempt Gilt-edged Securities) (No. 2) Order 1971.\nThe whole order.\nS.I. 1971/1786.\nCapital Gains Tax (Exempt Gilt-edged Securities) (No. 3) Order 1971.\nThe whole order.\nS.I. 1972/244.\nCapital Gains Tax (Exempt Gilt-edged Securities) Order 1972.\nThe whole order.\nS.I. 1972/1015.\nCapital Gains Tax (Exempt Gilt-edged Securities) (No. 2) Order 1972.\nThe whole order.\nS.I. 1973/241.\nCapital Gains Tax (Exempt Gilt-edged Securities) Order 1973.\nThe whole order.\nS.I. 1973/716.\nCapital Gains Tax (Exempt Gilt-edged Securities) (No. 2) Order 1973.\nThe whole order.\nS.I. 1973/1769.\nCapital Gains Tax (Exempt Gilt-edged Securities) (No. 3) Order 1973.\nThe whole order.\nS.I. 1974/693.\nCapital Gains Tax (Exempt Gilt-edged Securities) Order 1974.\nThe whole order.\nS.I. 1974/1071.\nCapital Gains Tax (Exempt Gilt-edged Securities) (No. 2) Order 1974.\nThe whole order.\nS.I. 1974/1907.\nCapital Gains Tax (Exempt Gilt-edged Securities) (No. 3) Order 1974.\nThe whole order.\nS.I. 1975/354.\nCapital Gains Tax (Exempt Gilt-edged Securities) Order 1975.\nThe whole order.\nS.I. 1975/1129.\nCapital Gains Tax (Exempt Gilt-edged Securities) (No. 2) Order 1975.\nThe whole order.\nS.I. 1975/1757.\nCapital Gains Tax (Exempt Gilt-edged Securities) (No. 3) Order 1975.\nThe whole order.\nS.I. 1976/698.\nCapital Gains Tax (Exempt Gilt-edged Securities) (No. 1) Order 1976.\nThe whole order.\nS.I. 1976/1859.\nCapital Gains Tax (Exempt Gilt-edged Securities) (No. 2) Order 1976.\nThe whole order.\nS.I. 1977/347.\nCapital Gains Tax (Exempt Gilt-edged Securities) (No. 1) Order 1977.\nThe whole order.\nS.I. 1977/919.\nCapital Gains Tax (Exempt Gilt-edged Securities) (No. 2) Order 1977.\nThe whole order.\nS.I. 1977/1136.\nCapital Gains Tax (Exempt Gilt-edged Securities) (No. 3) Order 1977.\nThe whole order.\nS.I. 1977/1614.\nCapital Gains Tax (Exempt Gilt-edged Securities) (No. 4) Order 1977.\nThe whole order.\nS.I. 1978/141.\nCapital Gains Tax (Exempt Gilt-edged Securities) (No. 1) Order 1978.\nThe whole order.\nS.I. 1978/1312.\nCapital Gains Tax (Exempt Gilt-edged Securities) (No. 2) Order 1978.\nThe whole order.\nS.I. 1978/1838.\nCapital Gains Tax (Exempt Gilt-edged Securities) (No. 3) Order 1978.\nThe whole order.",
  "extent": "E+W+S+N.I.",
  "status": null,
  "version": "current",
  "annotations": [
    {
      "type": "C",
      "label": "C1",
      "text": "Part of the text of Sch. 7 paras. 1(2), 2(2)(3), 3, 4, 7 and Sch. 8 is in the form in which it was originally enacted: it was not reproduced in Statutes in Force and does not reflect any amendments or repeals which may have been made prior to 1.2.1991"
    }
  ],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/ukpga/1979/14/schedule/8",
    "retrieved_at": "2026-10-29T10:18:25.768570+00:00"
  },
  "licence": "Open Government Licence v3.0",
  "licence_url": "https://www.nationalarchives.gov.uk/doc/open-government-licence/version/3/",
  "attribution": "Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives."
}