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Contents

Legislation

Finance Act 1982

Chapter III Capital Gains

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Section 80 Increase and indexation of annual exempt amount.
Section 81 Increase of chattel exemption.
Section 82 Extension of general relief for gifts.
Section 83 Relief on compulsory purchase.
Section 84 Termination of life interest etc.
Section 85 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
Section 86 Indexation allowance on certain disposals.
Section 87 Calculation of indexation allowance.
Section 88 Identification of securities etc. disposed of: general rules.
Section 89 (1) Where, in a case of a man and his...

Chapter III · Capital Gains
Indexation allowance on certain disposals.

Section 86 | Indexation allowance on certain disposals.

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Provision repealed

The source marks this provision as repealed and does not provide content for this version.

Repealed^F1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
Ss. 83-88 repealed (6.3.1992 with effect as mentioned in s. 289(1)(2) of the repealing Act) by Taxation of Chargeable Gains Act 1992 (c. 12), ss. 289, 290, Sch.12 (with s.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)