{
  "url": "https://openlegislation.uk/finance-act-1980/schedule-20/part-X",
  "json_url": "https://openlegislation.uk/finance-act-1980/schedule-20/part-X.json",
  "legislation": "ukpga/1980/48",
  "legislation_title": "Finance Act 1980",
  "legislation_url": "https://openlegislation.uk/finance-act-1980",
  "path": "schedule/20/part/X",
  "kind": "part",
  "number": "X",
  "heading": "Capital Gains",
  "text": "Chapter\nShort title\nExtent of repeal\n1970 c. 10.\nThe Income and Corporation Taxes Act 1970.\nIn section 267(3), the words “or 97”.\nIn section 354 in subsection (1) the words “and chargeable gains” and in subsection (2)(a) the words “out of income or chargeable gains arising as aforesaid”.\nSection 355.\n1972 c. 41.\nThe Finance Act 1972.\nIn section 93, subsection (1)(b), subsection (2)(b) and in subsection (3) the words “either paragraph of”.\n1974 c. 30.\nThe Finance Act 1974.\nSection 43(2).\n1976 c. 24.\nThe Development Land Tax Act 1976.\nIn Schedule 6, in paragraph 1(5)(b) the words “under section 97 of that Act (unit trusts: in certain cases only one–tenth of gains to be chargeable gains)”.\n1978 c. 42.\nThe Finance Act 1978.\nSection 17(1).\n1979 c. 14.\nThe Capital Gains Tax Act 1979.\nSections 94 and 95.\nSection 97.\nSection 100.\nThe repeals in Acts other than the Capital Gains Tax Act 1979 have effect in relation to disposals after 31st March 1980, the repeal of section 95 of that Act has effect in relation to accounting periods beginning after 5th April 1980 and the other repeals in that Act have effect in relation to disposals after that date.",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/ukpga/1980/48/schedule/20/part/X",
    "retrieved_at": "2026-10-29T10:15:13.396678+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."
}