# Capital Gains Tax Act 1979 (repealed 6.3.1992), Section 133: Foreign currency for personal expenditure.

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

A gain shall not be a chargeable gain if accruing on the disposal by an individual of currency of any description acquired by him for the personal expenditure outside the United Kingdom of himself or his family or dependants (including expenditure on the provision or maintenance of any residence outside the United Kingdom).

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Source: https://www.legislation.gov.uk/ukpga/1979/14/section/133 (the official version)
Page: https://openlegislation.uk/capital-gains-tax-act-1979-repealed-631992/section-133
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.