http://www.legislation.gov.uk/id/ukpga/1971/68

http://www.legislation.gov.uk/ukpga/1971/68/section/60

Finance Act 1971

An Act to grant certain duties, to alter other duties, and to amend the law relating to the National Debt and the Public Revenue, and to make further provision in connection with Finance.

1971-08-05

text

text/xml

en

Statute Law Database

2015-08-13

Expert Participation

2007-04-06

PART IV TAX ON CAPITAL GAINS AND ESTATE DUTY

60 (Replacement of business assets.)

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Annotations:

Amendments (Textual)

F1

Ss. 58 to 60 repealed with savings and replaced by Capital Gains Tax Act 1979 (c. 14, SIF 63:2), ss. 157(1), 158, Sch. 6 para. 10(2)(b), Sch. 8 for 1979-80 et seq.