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Contents

Legislation

Capital Gains Tax Act 1979 (repealed 6.3.1992)

Crossheading Other exemptions and reliefs

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Section 145 Charities.
Section 146 Gifts to charities etc.
Section 146A (1) Subsection (2) below shall apply where—
Section 147 Works of art etc.
Section 147A Gifts on which inheritance tax is chargeable etc.
Section 147B Section 147A relief: gifts to non-residents.
Section 148 Maintenance funds for historic buildings.
Section 149 Employee trusts.
Section 149A Building societies and life policies.
Section 149B Miscellaneous exemptions.
Section 149C Business expansion schemes.
Section 149D Personal equity plans.

Part VII Other Provisions
Crossheading Other exemptions and reliefs

Crossheading Other exemptions and reliefs

From legislation.gov.uk

Contents

Section 145 Charities.
Section 146 Gifts to charities etc.
Section 146A (1) Subsection (2) below shall apply where—
Section 147 Works of art etc.
Section 147A Gifts on which inheritance tax is chargeable etc.
Section 147B Section 147A relief: gifts to non-residents.
Section 148 Maintenance funds for historic buildings.
Section 149 Employee trusts.
Section 149A Building societies and life policies.
Section 149B Miscellaneous exemptions.
Section 149C Business expansion schemes.
Section 149D Personal equity plans.