{
  "url": "https://openlegislation.uk/finance-act-1989/schedule-17/part-VII",
  "json_url": "https://openlegislation.uk/finance-act-1989/schedule-17/part-VII.json",
  "legislation": "ukpga/1989/26",
  "legislation_title": "Finance Act 1989",
  "legislation_url": "https://openlegislation.uk/finance-act-1989",
  "path": "schedule/17/part/VII",
  "kind": "part",
  "number": "VII",
  "heading": "Capital Gains",
  "text": "1973 c. 51.\nThe Finance Act 1973.\nIn section 38(3B)(a), the words “within the period of two years endingat the date of the disposal”.\n1979 c. 14.\nThe Capital Gains Tax Act 1979.\nSection 126(7)(b).Section 142A(5)(c).In Schedule 4, in paragraph 1(2), thewords “at the rate of 50 per cent.,”, in paragraph 3(1), the words from “by virtue” to “(settled property)”, in paragraph 3(2), the words “at the rate of 50 per cent.,” and in paragraph 4(4), the words “(taking account” onwards.\n1980 c. 48.\nThe Finance Act 1980.\nSection 79.\n1981 c. 35.\nThe Finance Act 1981.\nSection 78.Section 96(3)(e) and (4).\n1982 c. 39.\nThe Finance Act 1982.\nSections 81 and 82.\n1984 c. 43.\nThe Finance Act 1984.\nSection 64(2)(a).\n1984 c. 51.\nThe Inheritance Tax Act 1984.\nIn section 97(2), the words from “and in this section” to the end.\n1985 c. 54.\nThe Finance Act 1985.\nIn section 70(10), paragraph (a) and the word “and” following it.\n1986 c. 41.\nThe Finance Act 1986.\nIn section 58(2), paragraph (b) and the word “and” precedingit.Section 101(2).\n1987 c. 51.\nThe Finance (No.2) Act 1987.\nSection 78.\n1988 c. 1.\nThe Income and Corporation Taxes Act 1988.\nIn Schedule 29, in the Table in paragraph 32, the entry relating to section126(7) of the Capital Gains Tax Act 1979.",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/ukpga/1989/26/schedule/17/part/VII",
    "retrieved_at": "2026-10-29T09:46:42.124806+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."
}