Part VII Capital Gains
| Chapter | Short title | Extent of repeal |
|---|---|---|
| 1970 c. 10. | The Income and Corporation Taxes Act 1970 | Section 270(3). |
| 1975 c. 45. | The Finance (No. 2) Act 1975. | In section 58(12), the words from “(other” to “that Act”. |
| 1979 c. 14. | The Capital Gains Act 1979. | In section 65, in subsection (1)(b), the words from “and this” to the end and in subsection (7)(b), the words from “subject” to “above”. |
| In section 66, in subsection (4), the words from “and in” to the end. | ||
| Section 67(2) and (3). | ||
| Sections 68 to 70. | ||
| In section 84, in subsection (3)(b)(ii), the words “if the disposal is within” and “that section” | ||
| Sections 124 and 125. | ||
| Section 151. | ||
| In Schedule 7, paragraph 2(2) and in the Table in paragraph 9, the second entry relating to section 58(12) of the Finance (No. 2) Act 1975. | ||
| 1981 c. 35. | The Finance Act 1985. | In section 41, in subsection (1) the words “or gains or losses” and in subsections (2) and (3) the words “gains or losses”. |
| 1982 c. 39. | The Finance Act 1982. | In section 58, in subsection (5) the words from “including” to “gains” and subsection (6). |
| In section 86(1), paragraphs (b) and (c) and the word “and” at the end of paragraph (a). | ||
| Section 86(5). | ||
| In section 87(2), in the definition of “RI” the words “which is the twelve month after that”. | ||
| In section 88, in subsection (1) the words “and section 89 below” and “section 89 below”, paragraph (b) and the word “and” immediately preceding it; and subsection (5A). | ||
| Section 89. | ||
| In Schedule 13, in paragraph 2(1), the words “subsection (5)(b) of that section or”. | ||
| In Schedule 13, in paragraph 2(3), the words “and which falls within subsection (1)(b) of section 86 of this Act”. | ||
| In Schedule 13, paragraph 3. | ||
| In Schedule 13, in paragraph 4(1), the words “occurring after the beginning of the qualifying period”. | ||
| In Schedule 13, paragraph 7(2). | ||
| 1983 c. 28. | The Finance Act 1983. | Section 34(2). |
| 1983 c. 49. | The Finance (No. 2) Act 1983. | In section 7(5), the words from “and in paragraph 3” to the end. |
| 1984 c. 43. | The Finance Act 1984. | In Schedule 9, in paragraph 11(1) the words “and 89”. |
| In Schedule 13, paragraph 4 and paragraph 9(b) and the word “and” immediately preceding it. |
Notes on Schedule 27
Editorial notes
- X1
Part of the text of ss. 67(2), 72(6), 90(3)-(5), 91(1) and (3), 92(2)(4), 96(1), Sch. 19 paras. 1(2)(3), 2(2), 3(3), 5(5)( a ), 20(2), Sch. 27 is in the form in which it was originally enacted: it was not reproduced in Statutes in Force and does not reflect any amendments or repeals that may have been made prior to 1.2.1991