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Legislation

Capital Gains Tax Act 1979 (repealed 6.3.1992)

Part II Gains and Losses

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Chapter I Disposals
Section 20 Capital sums derived from assets.
Section 21 Capital sums: compensation and insurance money.
Section 22 Assets lost or destroyed, or whose value becomes negligible.
Section 23 Mortgages and charges.
Section 24 Hire-purchase.
Section 25 Value shifting.
Section 26 Value shifting: further provisions.
Section 26A Value shifting: distributions within a group followed by a disposal of shares.
Section 26B (1) The references in section 26 above to a reduction...
Section 26C (1) For the purposes of sections 26(1A) and 26A(7) to...
Section 26D (1) Where— (a) but for sections 78 and 85(3) below,...
Section 27 Time of disposal and acquisition where asset disposed of under contract.
Chapter II Computation
Section 29 Losses.
Section 29A (1) Subject to the provisions of this Act a person’s...
Crossheading Computation of gains

Capital Gains Tax Act 1979 (repealed 6.3.1992)
Part II Gains and Losses

Part II Gains and Losses

From legislation.gov.uk

Contents

Chapter I Disposals
Section 20 Capital sums derived from assets.
Section 21 Capital sums: compensation and insurance money.
Section 22 Assets lost or destroyed, or whose value becomes negligible.
Section 23 Mortgages and charges.
Section 24 Hire-purchase.
Section 25 Value shifting.
Section 26 Value shifting: further provisions.
Section 26A Value shifting: distributions within a group followed by a disposal of shares.
Section 26B (1) The references in section 26 above to a reduction...
Section 26C (1) For the purposes of sections 26(1A) and 26A(7) to...
Section 26D (1) Where— (a) but for sections 78 and 85(3) below,...
Section 27 Time of disposal and acquisition where asset disposed of under contract.
Chapter II Computation
Section 29 Losses.
Section 29A (1) Subject to the provisions of this Act a person’s...
Crossheading Computation of gains