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Legislation

Finance Act 1971

PART IV TAX ON CAPITAL GAINS AND ESTATE DUTY

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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 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

Part IV · TAX ON CAPITAL GAINS AND ESTATE DUTY
(Replacement of business assets.)

Section 60 | (Replacement of business assets.)

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Provision repealed

The source marks this provision as repealed and does not provide content for this version.

Repealed^F1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Ss. 58 to 60 repealed with savings and replaced by Capital Gains Tax Act 1979 (c. 14, SIF 63:2), ss. 157(1), 158, Sch. 6 para. 10(2)(b), Sch. 8 for 1979-80 et seq.