{
  "url": "https://openlegislation.uk/finance-act-1988/schedule-14/part-VII",
  "json_url": "https://openlegislation.uk/finance-act-1988/schedule-14/part-VII.json",
  "legislation": "ukpga/1988/39",
  "legislation_title": "Finance Act 1988",
  "legislation_url": "https://openlegislation.uk/finance-act-1988",
  "path": "schedule/14/part/VII",
  "kind": "part",
  "number": "VII",
  "heading": "Capital Gains: General",
  "text": "Chapter\nShort title\nExtent of repeal\n1970 c. 10.\nThe Income and Corporation Taxes Act 1970.\nIn section 280(1)(b), the words “unless the ulti-mate disposal occured before 30th April 1969,”.\n1979 c. 14.\nThe Capital Gains Tax Act 1979.\nSection 3.In section 101(8), the words “(being a time after 30th July 1978)”.\n1985 c. 54.\nThe Finance Act 1985.\nIn section 68(4), the words “to which this subsection applies”.In Schedule 20, paragraph 16(4)(a) and (5).\n1987 c. 16.\nThe Finance Act 1987.\nSection 47.\n1988 c. 1.\nThe Income and Corporation Taxes Act 1988.\nIn Schedule 29, in the Table in paragraph 32, the entries relating to section 266(4) of the Companies Act 1985 and the entries relating to Article 274(4) of the Companies (North-ern Ireland) Order 1986.",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/ukpga/1988/39/schedule/14/part/VII",
    "retrieved_at": "2026-10-29T09:47:50.591815+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."
}