Section 19–44 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .F1

Pt. III (ss. 19–45) repealed (except s. 45(12)) by Capital Gains Tax Act 1979 (c. 14, SIF 63:2), ss. 157, 158, Sch. 8

Part III extended by Finance Act 1966 (c. 18), Sch. 10 Pt. I paras. 12, 13, Finance Act 1968 (c. 44), Sch. 12 para. 7, Finance Act 1969 (c. 32), Sch. 19 para. 15(1), Post Office Act 1969 (c. 48), s. 74(2), Income and Corporation Taxes Act 1970 (c. 10), ss. 278(3), 279(2), 525(2) and Finance Act 1973 (c. 51), s. 38(3); modified by Finance Act 1966 (c. 18), Sch. 10 Pt. I paras. 4, 13 and Finance Act 1968 (c. 44), Sch. 12 para. 4(1); applied with modification by Finance Act 1966 (c. 18), Sch. 10 Pt. I paras. 10, 13 and Income and Corporation Taxes Act 1970 (c. 10), s. 265(4); explained by Finance Act 1969 (c. 32), Sch. 19 para. 9, Income and Corporation Taxes Act 1970 (c. 10), s. 352(7) and Finance Act 1970 (c. 24), s. 16(4), Sch. 3 para. 8(1); restricted by Income and Corporation Taxes Act 1970 (c. 10), s. 273(1)