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Legislation

Capital Gains Tax Act 1979 (repealed 6.3.1992)

Crossheading Capital gains tax

Find in this level

Section 2 Persons chargeable.
Section 3 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
Section 4 Gains chargeable to tax.
Section 5 Exemption for first £3,000 of gains
Section 6 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
Section 7 Time for payment of tax.
Section 7A Payment by instalments of tax on gifts.
Section 8, 9 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

Capital gains tax
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Section 3 | . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

From legislation.gov.uk

Provision repealed

The source marks this provision as repealed and does not provide content for this version.

Repealed