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Contents

Legislation

Finance Act 1970

Crossheading Capital gains

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Section 27 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
Section 28 Extension of class of securities exempt from tax on capital gains.
Section 29 Taxation of mineral royalties.
Section 30 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
Section 31 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

Capital gains
Extension of class of securities exempt from tax on capital gains.

Section 28 | Extension of class of securities exempt from tax on capital gains.

From legislation.gov.uk

Provision repealed

The source marks this provision as repealed and does not provide content for this version.

Repealed^F1

Notes

F1
S. 28 repealed (6.4.1992 with effect as mentioned in s. 289(1) of 1992 c. 12) by Taxation of Chargeable Gains Act 1992 (c. 12), s. 290, Sch.12 (with s. 201(3), Sch. 11 paras. 22, 26(2), 27)