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Legislation
Finance Act 1981

Chapter V Capital Gains

  • Section 78 (1) . . . . . . . . ....
  • Section 79 Emigration of donee.
  • Section 80 Gains of non-resident settlements.
  • Section 80A Gains of dual-resident settlements.
  • Section 81 Migrant settlements.
  • Section 82 Transfers between settlements.
  • Section 82A Payments by and to companies.
  • Section 83 Provisions supplementary to sections 80 to 82.
  • Section 84 Power to obtain information for purposes of sections 80 to 82.
  • Section 85 Non-resident trustees and non-resident companies.
  • Section 86 Transfers into settlement.
  • Section 87 Appointments to persons under disability.
  • Section 88 Disposal of interests in non-resident settlements.
  • Section 89 Trusts for the disabled.
  • Section 90 Market value.
  • Section 91 Consideration on reorganisation of share capital etc.
  1. Chapter V · Capital Gains
  2. (1) . . . . . . . . ....

Section 78 | (1) . . . . . . . . .... F1

From legislation.gov.uk

(1)RepealedF2

(2)In subsection (3)(a) of section 79 of the Finance Act 1980 for the words “section 19(3)” there shall be substituted the words “ any provision ”.F3

(3)RepealedF4

(4)This section applies to disposals after 5th april 1981.

Notes

  1. F1

    S. 78 repealed by Finance Act 1989 (c. 26), s. 187, Sch. 17 Pt. VII in relation to dispoals on or after 14 March 1989 (except where relief given under s. 79 of the Finance Act 1980 in respect of a disposal before that date).

  2. F2

    S. 78(1) repealed by Finance Act 1982 (c. 39), ss. 82(4), 157, Sch. 22 Pt. VI in relation to disposals on or after 6 April 1982.

  3. F3

    Words substituted by Finance Act 1982 (c. 39), ss. 82(4) in relation to disposals on or after 6 April 1982.

  4. F4

    S. 78(3) repealed by Finance Act 1982 (c. 39), ss. 82(4), 157, Sch. 22 Pt. VI in relation to disposals on or after 6 April 1982.

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