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Legislation

Finance Act 1977

PART III INCOME TAX, CORPORATION TAX AND CAPITAL GAINS TAX

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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
Capital gains; company reconstructions and amalgamations involving transfer of business assets.

Section 41 | Capital gains; company reconstructions and amalgamations involving transfer 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Provision repealed

The source marks this provision as repealed and does not provide content for this version.

Repealed^F1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
S. 41 repealed (in relation to tax for the year 1992-93 and subsequent years subject as mentioned in s. 289 of the amending Act) by Taxation of Chargeable Gains Act 1992 (c. 12), ss. 290, 289, Sch.12 (with ss. 60, 101(1) and 203(3))