OpenLegislation

Introductory text

Original text. Later amendments are not shown.

TAXES

Made 19th March 1991

The Treasury, in pursuance of section 5(IC) of the Capital Gains Tax Act 1979f1, hereby make the following Order:

Annotations

Footnotes

f1

1979 c. 14; section 5(1) was amended by section 77(2) of the Finance Act 1980 (c. 48) and by section 80(1)(a) of the Finance Act 1982 (c. 39); section 5(1A), (1B) and (1C) was inserted by section 80(2) of the Finance Act 1982.