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Legislation
Capital Gains Tax Act 1979 (repealed 6.3.1992)

Crossheading Computation of gains

  • Section 30 Introductory.
  • Section 31 Consideration chargeable to tax on income.
  • Section 32 Expenditure: general.
  • Section 32A Expenditure: amounts to be included as consideration.
  • Section 33 Exclusion of expenditure by reference to tax on income.
  • Section 33A (1) Where there is a transfer of securities within the...
  • Section 34 Restriction of losses by reference to capital allowances and renewals allowances.
  • Section 35 Part disposals.
  • Section 36 Assets derived from other assets.
  • Section 37 Wasting assets.
  • Section 38 Wasting assets: straightline restriction of allowable expenditure.
  • Section 39 Wasting assets qualifying for capital allowances.
  • Section 40 Consideration due after time of disposal.
  • Section 41 Contingent liabilities.
  • Section 42 Expenditure reimbursed out of public money.
  • Section 43 Supplemental.
  1. Computation of gains
  2. Introductory.

Section 30 | Introductory.

From legislation.gov.uk

The following provisions of this Chapter, and Schedule 5 to this Act, shall have effect for computing for the purposes of this Act the amount of a gain accruing on the disposal of an asset.

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