# Capital Gains Tax Act 1979 (repealed 6.3.1992), Section 132: Commodities and other assets without earmark.

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

Sections 65 and 66 above (rules of identification), and paragraph 13 of Schedule 5 to this Act (assets held on 6th April 1965) have effect, to the extent there specified, as respects assets dealt with without identifying the particular assets disposed of or acquired.

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Source: https://www.legislation.gov.uk/ukpga/1979/14/section/132 (the official version)
Page: https://openlegislation.uk/capital-gains-tax-act-1979-repealed-631992/section-132
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.