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Legislation
Finance Act 1980

Chapter III Capital Gains

  • Section 77 Exemption for first £3,000 of gains of individuals.
  • Section 78 Exemption for first £1,500 of gains of trusts.
  • Section 79 General relief for gifts.
  • Section 80 Exemption for private residences.
  • Section 81 Exemption for authorised unit trusts etc.
  • Section 82 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
  • Section 83 Consideration on disposal of assets.
  • Section 84 Traded options.
  1. Part III Income Tax, Corporation Tax and Capital Gains Tax
  2. Chapter III Capital Gains

Chapter III Capital Gains

From legislation.gov.uk

Contents

  1. Section 77 Exemption for first £3,000 of gains of individuals.
  2. Section 78 Exemption for first £1,500 of gains of trusts.
  3. Section 79 General relief for gifts.
  4. Section 80 Exemption for private residences.
  5. Section 81 Exemption for authorised unit trusts etc.
  6. Section 82 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
  7. Section 83 Consideration on disposal of assets.
  8. Section 84 Traded options.
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