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Legislation

Finance Act 1985

Chapter III Capital Gains

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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.

Chapter III · Capital Gains
Assets disposed of in a series of transactions.

Section 71 | Assets disposed of in a series of transactions.

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Provision repealed

The source marks this provision as repealed and does not provide content for this version.

Repealed^F1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
S. 71 repealed (6.3.1992 with effect as mentioned in s. 289(1) of the repealing Act) by Taxation of Chargeable Gains Act 1992 (c. 12), ss. 289(1)(2), 290, Sch.12 (with s. 201(3), Sch. 11 paras. 22, 26(2), 27)