{
  "url": "https://openlegislation.uk/finance-act-1984/schedule-23/part-VIII",
  "json_url": "https://openlegislation.uk/finance-act-1984/schedule-23/part-VIII.json",
  "legislation": "ukpga/1984/43",
  "legislation_title": "Finance Act 1984",
  "legislation_url": "https://openlegislation.uk/finance-act-1984",
  "path": "schedule/23/part/VIII",
  "kind": "part",
  "number": "VIII",
  "heading": "CAPITAL GAINS",
  "text": "Chapter\nShort title\nExtent of repeal\n1979 c.14.\nThe Capital Gains Tax Act 1979.\nSection 6.\nSections 8 and 9.\nIn section 29A, in subsection (2), the words “Except in the case specified in subsection (4) below\" and, in paragraph (a), the words “or the corresponding disposal is made by an excluded person\".\nSection 32(5) and (6).\nIn sections 137(4)(aa) and 138(1)(aa), the words “to buy or sell shares in a company\"\nSection 148.\n1980 c.48.\nThe Finance Act 1980.\nSection 82.\n1982 c.39.\nThe Finance Act 1982.\nSection 85.",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/ukpga/1984/43/schedule/23/part/VIII",
    "retrieved_at": "2026-10-29T10:01:35.028197+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."
}