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Contents

Legislation

Finance Act 1984

Part CHAPTER III CAPITAL GAINS

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Section 63 Capital gains tax: small gifts, instalments and monetary limits for reliefs etc.
Section 64 Exemption for qualifying corporate bonds.
Section 65 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
Section 66 Disposals and acquisitions treated as made at market value: removal of certain exceptions.
Section 67 Parallel pooling.
Section 68 Maintenance funds for historic buildings.
Section 69 Foreign currency accounts.
Section 70 Postponement of tax due from beneficiaries on gains of non-resident trustees.
Section 71 Non-resident settlements: definition of “settlement" and “settlor".

Part 8
Capital gains tax: small gifts, instalments and monetary limits for reliefs etc.

Section 63 | Capital gains tax: small gifts, instalments and monetary limits for reliefs etc.

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Provision repealed

The source marks this provision as repealed and does not provide content for this version.

Repealed^F1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Ss. 63 to 71 repealed (in relation to tax for the year 1992-1993 and subsequent years subject as mentioned in s. 289 of the amending Act) by Taxation of Chargeable Gains Act 1992 (c. 12), s. 290, Sch.12 (with ss. 101(1), 201(3), Sch. 11 paras. 20, 22, 26, 27).