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Legislation
Finance Act 1985

Chapter III Capital Gains

  • Section 67 Exemption for gilt-edged securities and qualifying corporate bonds.
  • Section 68 Modification of indexation allowance.
  • Section 69 Relief for disposals by individuals on retirement from family business.
  • Section 70 Relief for other disposals associated with retirement.
  • Section 71 Assets disposed of in a series of transactions.
  • Section 72 Commodity and financial futures and traded options.
  1. Part II Income Tax, Corporation Tax and Capital Gains Tax
  2. Chapter III Capital Gains

Chapter III Capital Gains

From legislation.gov.uk

Contents

  1. Section 67 Exemption for gilt-edged securities and qualifying corporate bonds.
  2. Section 68 Modification of indexation allowance.
  3. Section 69 Relief for disposals by individuals on retirement from family business.
  4. Section 70 Relief for other disposals associated with retirement.
  5. Section 71 Assets disposed of in a series of transactions.
  6. Section 72 Commodity and financial futures and traded options.
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