Section 41 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .F1 United Kingdom Repealed Annotations Textual amendments F1 S. 41 repealed (in relation to tax for the year 1992-93 and subsequent years subject as mentioned in s. 289 of the amending Act) by Taxation of Chargeable Gains Act 1992 (c. 12), ss. 290, 289, Sch.12 (with ss. 60, 101(1) and 203(3)) ← Section 40 Section 41 Section 42 →