{
  "url": "https://openlegislation.uk/capital-gains-tax-act-1979-repealed-631992/section-80",
  "json_url": "https://openlegislation.uk/capital-gains-tax-act-1979-repealed-631992/section-80.json",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  "legislation_title": "Capital Gains Tax Act 1979 (repealed 6.3.1992)",
  "legislation_url": "https://openlegislation.uk/capital-gains-tax-act-1979-repealed-631992",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": "section/80",
  "kind": "section",
  "number": "80",
  "heading": "Part disposal of new holding.",
  "text": "(1) Where for the purpose of computing the gain or loss accruing to a person from the acquisition and disposal of any part of the new holding it is necessary to apportion the cost of acquisition of any of the original shares between what is disposed of and what is retained, the apportionment shall be made by reference to market value at the date of the disposal (with such adjustment of the market value of any part of the new holding as may be required to offset any liability attaching thereto but forming part of the cost to be apportioned).\n(2) This section has effect subject to section 81(2) below.",
  "extent": "E+W+S+N.I.",
  "status": null,
  "version": "current",
  "annotations": [
    {
      "type": "C",
      "label": "C1",
      "text": "See S.I. 1986 No. 1948 regulation 32(3) and S.I. 1989 No. 469 regulation 27"
    },
    {
      "type": "C",
      "label": "C2",
      "text": "See Finance Act 1988 (c. 39, SIF 63;1, 2), s. 82"
    },
    {
      "type": "C",
      "label": "C3",
      "text": "See Finance Act 1980 (c. 48, SIF 63:2), s. 117 and Sch. 18 para. 9"
    }
  ],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/ukpga/1979/14/section/80",
    "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."
}