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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Capital Gains Tax Act 1979 (repealed 6.3.1992)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. Other property
  2. Commodities and other assets without earmark.

Section 132 | Commodities and other assets without earmark.

From legislation.gov.uk

Sections 65 and 66 above (rules of identification), and paragraph 13 of Schedule 5 to this Act (assets held on 6th April 1965) have effect, to the extent there specified, as respects assets dealt with without identifying the particular assets disposed of or acquired.

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