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Legislation
Capital Gains Tax Act 1979 (repealed 6.3.1992)

Crossheading Other property

  • Section 132 Commodities and other assets without earmark.
  • Section 132A (1) Subject to subsections (2) and (3) below, in computing...
  • Section 133 Foreign currency for personal expenditure.
  • Section 134 Debts.
  • Section 135 Debts: foreign currency bank accounts.
  • Section 136 Relief in respect of loans to traders.
  • Section 136A Relief for qualifying corporate bonds.
  • Section 136B Section 136A: supplementary.
  • Section 137 Options and forfeited deposits.
  • Section 138 Options: application of rules as to wasting assets.
  • Section 139 Quoted options treated as part of new holdings.
  1. Part VI Property: Further Provisions
  2. Crossheading Other property

Crossheading Other property

From legislation.gov.uk

Contents

  1. Section 132 Commodities and other assets without earmark.
  2. Section 132A (1) Subject to subsections (2) and (3) below, in computing...
  3. Section 133 Foreign currency for personal expenditure.
  4. Section 134 Debts.
  5. Section 135 Debts: foreign currency bank accounts.
  6. Section 136 Relief in respect of loans to traders.
  7. Section 136A Relief for qualifying corporate bonds.
  8. Section 136B Section 136A: supplementary.
  9. Section 137 Options and forfeited deposits.
  10. Section 138 Options: application of rules as to wasting assets.
  11. Section 139 Quoted options treated as part of new holdings.
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