Section 55 Restoration of development value in computation of chargeable gains, and repeal of certain provisions made in connection with betterment levy.
Section 56 (Taxation of short-term capital gains.)
Section 57 (Exemption or relief for small disposals).
Section 58 (Disposal of options.)
Section 59 (Abolition of charge to capital gains tax on death, etc.)
Section 60 (Replacement of business assets.)
Section 61, 62 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

Section 58 | (Disposal of options.)

From legislation.gov.uk

Provision repealed

The source marks this provision as repealed and does not provide content for this version.

Repealed^F1

F1
Ss. 58 to 60 repealed with savings and replaced by Capital Gains Tax Act 1979 (c. 14, SIF 63:2), ss. 157(1), 158, Sch. 6 para. 10(2)(b), Sch. 8 for 1979-80 et seq.