Skip to content

Contents

Legislation

Finance Act 1977

PART III INCOME TAX, CORPORATION TAX AND CAPITAL GAINS TAX

Find in this level

Section 17–39 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
Section 40 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
Section 41 Capital gains; company reconstructions and amalgamations involving transfer of business assets.
Section 42 Capital gains: transfers of assets to non-resident companies.
Section 43 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
Section 44 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
Section 45–48 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

Part III · INCOME TAX, CORPORATION TAX AND CAPITAL GAINS TAX
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

Section 40 | . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

From legislation.gov.uk

Provision repealed

The source marks this provision as repealed and does not provide content for this version.

Repealed