Section 45 | Chattel exemption.

(1)Repealed^F1

(5)In sections 12(2)(b) and 25(7) of the Taxes Management Act 1970 (information about chargeable gains) for “£1,000” there shall be substituted “£2,000”.

(6)This section applies for the year 1978-79 and subsequent years of assessment; . . .^F2