Skip to content

Schedule 13 | Section 13 ^F1

From legislation.gov.uk

Part I^F1

Part disposals

(1)Repealed^F1

Disposals on a no-gain/no-loss basis

(2)Repealed^F2

Subsequent disposals following no-gain/no-loss disposals^F3

(3)Repealed^F1

Receipts etc. which are not treated as disposals but affect relevant allowable expenditure

(4)Repealed^F2

Reorganisations, reconstructions etc.

(5)Repealed^F1

Calls on shares etc.

(6)Repealed^F2

Options

(7)Repealed^F1

Part II^F1

(8)Repealed^F2

(9)Repealed^F1

(10)Repealed^F2

(11)Repealed^F2

Notes

F1
Schedule 13 repealed (6.3.1992 with effect as mentioned in s. 289(1)(2) of the repealing Act) by Taxation of Chargeable Gains Act 1992 (c. 12), ss. 289, 290, Sch.12 (with s. 201(3), Sch. 11 paras. 20, 22, 26(2), 27)
F2
Schedule 13 repealed (6.3.1992 with effect as mentioned in s. 289(1)(2) of the repealing Act) by Taxation of Chargeable Gains Act 1992 (c. 12), ss. 289, 290, Sch. 12 (with s. 201(3), Sch. 11 paras. 20, 22, 26(2), 27)
F3
Sch. 13 para. 3 repealed by Finance Act 1985 (c. 54), ss. 68, 98(6), Schs. 19 Pt. I and 27 Pt. VII for disposals made on or after 6 April 1985 or 1 April 1985 for companies, 2 July 1986 for gilt-edged securities (Capital Gains Tax Act 1979 (c. 14, SIF 63:2) Sch. 2) and qualifying corporate bonds (Finance Act 1984 (c. 43, SIF 40:1) s. 64), or 28 February 1986 for other securities within the meaning of Finance Act 1985 (c. 54) Part II Ch. IV