{
  "url": "https://openlegislation.uk/finance-act-1985/schedule-27/part-VII",
  "json_url": "https://openlegislation.uk/finance-act-1985/schedule-27/part-VII.json",
  "legislation": "ukpga/1985/54",
  "legislation_title": "Finance Act 1985",
  "legislation_url": "https://openlegislation.uk/finance-act-1985",
  "path": "schedule/27/part/VII",
  "kind": "part",
  "number": "VII",
  "heading": "Capital Gains",
  "text": "Chapter\nShort title\nExtent of repeal\n1970 c. 10.\nThe Income and Corporation Taxes Act 1970\nSection 270(3).\n1975 c. 45.\nThe Finance (No. 2) Act 1975.\nIn section 58(12), the words from “(other” to “that Act”.\n1979 c. 14.\nThe Capital Gains Act 1979.\nIn 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”.\nIn section 66, in subsection (4), the words from “and in” to the end.\nSection 67(2) and (3).\nSections 68 to 70.\nIn section 84, in subsection (3)(b)(ii), the words “if the disposal is within” and “that section”\nSections 124 and 125.\nSection 151.\nIn 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.\n1981 c. 35.\nThe Finance Act 1985.\nIn section 41, in subsection (1) the words “or gains or losses” and in subsections (2) and (3) the words “gains or losses”.\n1982 c. 39.\nThe Finance Act 1982.\nIn section 58, in subsection (5) the words from “including” to “gains” and subsection (6).\nIn section 86(1), paragraphs (b) and (c) and the word “and” at the end of paragraph (a).\nSection 86(5).\nIn section 87(2), in the definition of “RI” the words “which is the twelve month after that”.\nIn 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).\nSection 89.\nIn Schedule 13, in paragraph 2(1), the words “subsection (5)(b) of that section or”.\nIn Schedule 13, in paragraph 2(3), the words “and which falls within subsection (1)(b) of section 86 of this Act”.\nIn Schedule 13, paragraph 3.\nIn Schedule 13, in paragraph 4(1), the words “occurring after the beginning of the qualifying period”.\nIn Schedule 13, paragraph 7(2).\n1983 c. 28.\nThe Finance Act 1983.\nSection 34(2).\n1983 c. 49.\nThe Finance (No. 2) Act 1983.\nIn section 7(5), the words from “and in paragraph 3” to the end.\n1984 c. 43.\nThe Finance Act 1984.\nIn Schedule 9, in paragraph 11(1) the words “and 89”.\nIn Schedule 13, paragraph 4 and paragraph 9(b) and the word “and” immediately preceding it.",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/ukpga/1985/54/schedule/27/part/VII",
    "retrieved_at": "2026-10-29T09:59:59.788314+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."
}