- Latest available (Revised)
- Original (As enacted)
This is the original version (as it was originally enacted).
Part I Capital gains tax and corporation tax on chargeable gains
Part II General Provisions relating to computation of gains and acquisitions and disposals of assets
Part III Individuals, partnerships, trustsand collective investment schemes
Migration of settlements, non-resident settlements and dual resident settlements
Chapter III Collective investment schemes and investment trusts
Part IV Shares, securities, options etc.
Chapter II Reorganisation of share capital, conversion of securities etc.
Chapter III Miscellaneous provisions relating to commodities,futures, options and other securities
Part VI Companies, oil, insurance etc.
Chapter II Oil and mining industries
SCHEDULES
Application of exempt amount in cases involving settled property
Assets held on 31st March 1982
Deferred charges on gains before 31st March 1982
Attribution of gains to settlors with interest in non-resident or dual resident settlement
Transitional provisions and savings
The Whole Act you have selected contains over 200 provisions and might take some time to download. You may also experience some issues with your browser, such as an alert box that a script is taking a long time to run.
Would you like to continue?
The Whole Act you have selected contains over 200 provisions and might take some time to download.
Would you like to continue?
The Whole Act you have selected contains over 200 provisions and might take some time to download. You may also experience some issues with your browser, such as an alert box that a script is taking a long time to run.
Would you like to continue?
The Whole Act without Schedules you have selected contains over 200 provisions and might take some time to download. You may also experience some issues with your browser, such as an alert box that a script is taking a long time to run.
Would you like to continue?
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.
Access essential accompanying documents and information for this legislation item from this tab. Dependent on the legislation item being viewed this may include:
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: