{
  "url": "https://openlegislation.uk/finance-act-1991/schedule-19/part-VI",
  "json_url": "https://openlegislation.uk/finance-act-1991/schedule-19/part-VI.json",
  "legislation": "ukpga/1991/31",
  "legislation_title": "Finance Act 1991",
  "legislation_url": "https://openlegislation.uk/finance-act-1991",
  "path": "schedule/19/part/VI",
  "kind": "part",
  "number": "VI",
  "heading": "CAPITAL GAINS",
  "text": "Chapter\nShort title\nExtent of repeal\n1970 c. 10.\nThe Income and Corporation Taxes Act 1970.\nIn section 342, the words “or Housing for Wales””, in each place where they occur.\nIn section 342A, the words “or Housing for Wales””, in each place where they occur.\n1979 c. 14.\nThe Capital Gains Tax Act 1979.\nSection 126C.\n1980 c. 48.\nThe Finance Act 1980.\nSection 80(2).\n1981 c. 35.\nThe Finance Act 1981.\nSection 88(2) to (6).\n1984 c. 43.\nThe Finance Act 1984.\nSection 63(3).\nIn section 64(2)(b), the words from “as defined”” to “1973””.\n1986 c. 41.\nThe Finance Act 1986.\nSection 58(5).\n1988 c. 39.\nThe Finance Act 1988.\nIn Schedule 9, in paragraph 3(2)(e), the words from “(postponement”” to “asset)””.\n1988 c. 50.\nThe Housing Act 1988.\nIn Schedule 17, in Part II, paragraph 93.\n1989 c. 26.\nThe Finance Act 1989.\nIn Schedule 14, in paragraph 6(5)(c), the words “and (5)””.\n1990 c. 29.\nThe Finance Act 1990.\nSection 70(5).",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/ukpga/1991/31/schedule/19/part/VI",
    "retrieved_at": "2026-10-29T09:37:56.935967+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."
}