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Contents

Legislation

Finance Act 1980

Chapter III Capital Gains

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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.

Chapter III · Capital Gains
Exemption for first £1,500 of gains of trusts.

Section 78 | Exemption for first £1,500 of gains of trusts.

From legislation.gov.uk

Provision repealed

The source marks this provision as repealed and does not provide content for this version.

Repealed^F1

Notes

F1
S. 78 repealed (6.3.1992 with effect as mentioned in s. 289(1)(2) of the repealing Act) by Taxation of Chargeable Gains Act 1992 (c. 12), s. 290, Sch.12 (with ss. 60, 101(1), 201(3), Sch. 11 paras. 22, 26(2), 27).