- Latest available (Revised)
- Original (As enacted)
Revised legislation carried on this site may not be fully up to date. At the current time any known changes or effects made by subsequent legislation have been applied to the text of the legislation you are viewing by the editorial team. Please see ‘Frequently Asked Questions’ for details regarding the timescales for which new effects are identified and recorded on this site.
|Chapter||Short title||Extent of repeal|
|1965 c. 25.||The Finance Act 1965.||In section 20(3), the words “Subject, in the case of an individual, to the next following section”.|
|In Schedule 10, in paragraph 13 the words “section 21 of this Act or”.|
|1966 c. 18.||The Finance Act 1966.||In Schedule 10, paragraph 2(3).|
|1970 c. 10.||The Income and Corporation Taxes Act 1970.||Section 265(3)(b).|
|In Schedule 15, in paragraph 11, in Part 11 of the Table the entry relating to section 21(2) of the Finance Act 1965.|
|1971 c. 68.||The Finance Act 1971.||Section 57.|
|1972 c. 41.||The Finance Act 1972.||In section 112(3)(c), the words “(or would have been chargeable apart from section 21 of the Finance Act 1965)”.|
|In section 119(2)(a), the words “but not for the purposes of section 57 of the Finance Act 1971 (exemption or relief for small disposals)”.|
|1974 c. 30.||The Finance Act 1974.||Section 34.|
|1975 c. 45.||The Finance (No. 2) Act 1975.||Section 55.|
|1976 c. 40.||The Finance Act 1976.||Section 51.|
|Section 52(2) and (4).|
|In section 56(2)(a), the words “(but not for the purposes of section 57 of the Finance Act 1971)”.|
|1977 c. 36.||The Finance Act 1977.||Section 44.|
1. The repeals in the Finance Act 1971, in section 119(2)(a) of the Finance Act 1972 and in the Finance Act 1976 (except section 52(2)) and the repeal of section 44(2) of the Finance Act 1977 have effect for the year 1977-78 and subsequent years of assessment.
2. The repeals in the Finance Act 1966, the Finance Act 1974 and the Finance (No. 2) Act 1975 have effect in relation to disposals after 11th April 1978.
3. The repeal of section 44(1) of the Finance Act 1977 does not affect gains accruing on disposals before 6th April 1979.
4. The other repeals mentioned above have effect for the year 1978-79 and subsequent years of assessment.
Latest Available (revised):The latest available updated version of the legislation incorporating changes made by subsequent legislation and applied by our editorial team. Changes we have not yet applied to the text, can be found in the ‘Changes to Legislation’ area.
Original (As Enacted or Made):The original version of the legislation as it stood when it was enacted or made. No changes have been applied to the text.
Geographical Extent: Indicates the geographical area that this provision applies to. For further information see ‘Frequently Asked Questions’.
Show Timeline of Changes: See how this legislation has or could change over time. Turning this feature on will show extra navigation options to go to these specific points in time. Return to the latest available version by using the controls above in the What Version box.
Access essential accompanying documents and information for this legislation item from this tab. Dependent on the legislation item being viewed this may include:
This timeline shows the different points in time where a change occurred. The dates will coincide with the earliest date on which the change (e.g an insertion, a repeal or a substitution) that was applied came into force. The first date in the timeline will usually be the earliest date when the provision came into force. In some cases the first date is 01/02/1991 (or for Northern Ireland legislation 01/01/2006). This date is our basedate. No versions before this date are available. For further information see the Editorial Practice Guide and Glossary under Help.
Use this menu to access essential accompanying documents and information for this legislation item. Dependent on the legislation item being viewed this may include:
Click 'View More' or select 'More Resources' tab for additional information including: