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Legislation

Capital Gains Tax Act 1979 (repealed 6.3.1992)

Crossheading Private residences

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Section 101 Relief on disposal of private residence.
Section 102 Amount of relief.
Section 103 Amount of relief: further provisions.
Section 104 Private residence occupied under terms of settlement.
Section 105 Private residence occupied by dependent relative.

Part V Land
Crossheading Private residences

Crossheading Private residences

From legislation.gov.uk

Contents

Section 101 Relief on disposal of private residence.
Section 102 Amount of relief.
Section 103 Amount of relief: further provisions.
Section 104 Private residence occupied under terms of settlement.
Section 105 Private residence occupied by dependent relative.