# Finance Act 1981, Paragraph 1


The repeal of section 17 of the Capital Gains Tax Act 1979 has effect only in relation to chargeable gains accruing to trustees after 5th April 1981.

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Source: https://www.legislation.gov.uk/ukpga/1981/35/schedule/19/part/VIII/paragraph/1 (the official version)
Page: https://openlegislation.uk/finance-act-1981/schedule-19/part-VIII/paragraph-1
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.