# Capital Gains Tax Act 1979 (repealed 6.3.1992), Section 76: Consideration for acquisition of shares under share option schemes.

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

Section 19(3) above (assets deemed acquired and disposed of at market value) shall not apply in calculating the consideration for the acquisition of shares in pursuance of a share option scheme as defined in Schedule 12 to the Finance Act 1972.

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Source: https://www.legislation.gov.uk/ukpga/1979/14/section/76 (the official version)
Page: https://openlegislation.uk/capital-gains-tax-act-1979-repealed-631992/section-76
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.