# Capital Gains Tax Act 1979 (repealed 6.3.1992), Section 131: Decorations for valour or gallant conduct.

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

A gain shall not be a chargeable gain if accruing on the disposal by any person of a decoration awarded for valour or gallant conduct which he acquired otherwise than for consideration in money or money’s worth.

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Source: https://www.legislation.gov.uk/ukpga/1979/14/section/131 (the official version)
Page: https://openlegislation.uk/capital-gains-tax-act-1979-repealed-631992/section-131
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.