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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
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Section 82 | . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

From legislation.gov.uk

Provision repealed

The source marks this provision as repealed and does not provide content for this version.

Repealed