http://www.legislation.gov.uk/ukpga/1969/48/section/74Post Office Act 1969An Act to abolish the office of master of the Post Office, distribute the business conducted by the holder thereof amongst authorities constituted for the purpose and make provision consequential on the abolition of that office and the distribution of the business so conducted; to amend, replace or repeal certain provisions of the enactments relating to posts, telegraphs and savings banks; to amend the law relating to stamp duty; and to empower the Treasury to dispose of their interest in the shares of Cable and Wireless Limited.1983-01-01texttext/xmlenStatute Law Database2024-05-17Expert Participation2013-06-25
Post Office Act 1969s. 74Postal Services Act 2000Sch. 9s. 130(1)
Part III The new Authority for the Conduct of postal and telegraphic Business Miscellaneous Matters Taxation of the Post Office’s profits and capital gains.741. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .2The Taxation of Chargeable Gains Act 1992 shall apply in relation to a disposal by the Post Office of an asset acquired by virtue of this Part of this Act as if the acquisition or provision of the asset by the Crown had been the acquisition or provision of it by the Post Office.S. 74(1) repealed by British Telecommunications Act 1981, (c. 38), Sch. 6 Pt. IWords in s. 74(2) substituted by Capital Gains Tax Act 1979 (c. 14), Sch. 7 para. 8(b) Table Pt. IIWords in s. 74(2) substituted (6.3.1992 with effect as mentioned in s. 289(1)(2) of the substituting Act) by virtue of Taxation of Chargeable Gains Act 1992 (c. 12), ss. 289, 290, Sch. 10 para.1 (with ss. 60, 101(1), 201(3))1992 c. 12 Pt. III (ss. 6–88) amended by Local Government Act 1985 (c. 51, SIF 81:1), s. 57(7), Sch. 13 para. 13(c)