Section 78

(1)

F1. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . F2

(2)

In subsection (3)(a) of F3section 79 of the Finance Act 1980 for the words “section 19(3)” there shall be substituted the words “ any provision ”.

(3)

. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . F4

(4)

This section applies to disposals after 5th april 1981.

Annotations

F1: S. 78 repealed by Finance Act 1989 (c. 26), s. 187, Sch. 17 Pt. VII in relation to dispoals on or after 14 March 1989 (except where relief given under s. 79 of the Finance Act 1980 in respect of a disposal before that date).
F2: S. 78(1) repealed by Finance Act 1982 (c. 39), ss. 82(4), 157, Sch. 22 Pt. VI in relation to disposals on or after 6 April 1982.
F3: Words substituted by Finance Act 1982 (c. 39), ss. 82(4) in relation to disposals on or after 6 April 1982.
F4: S. 78(3) repealed by Finance Act 1982 (c. 39), ss. 82(4), 157, Sch. 22 Pt. VI in relation to disposals on or after 6 April 1982.