Finance Act 1971

PART IVU.K. TAX ON CAPITAL GAINS AND ESTATE DUTY

F155. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .U.K.

Textual Amendments

F1S. 55 repealed (1992-93 and subsequent years of assessment) by Taxation of Chargeable Gains Act 1992 (c. 12), ss. 289(1), 290, Sch. 12 (with ss. 60, 101(1), 201(3), Sch. 11 paras. 22, 26(2), 27).

56 (Taxation of short-term capital gains.)U.K.

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Textual Amendments

F2S. 55(1) to (4)(6) and 56 repealed by Capital Gains Tax Act 1979 (c. 14, SIF 63:2), s. 158 and Sch. 8for 1979-80et seq.

57 (Exemption or relief for small disposals).U.K.

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Textual Amendments

F3S. 57 repealed by Finance Act 1978 (c. 42), ss. 44(7), 80, Sch. 13 Part IVfor 1977-78et seq.]

58 (Disposal of options.)U.K.

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Textual Amendments

F4Ss. 58 to 60 repealed with savings and replaced by Capital Gains Tax Act 1979 (c. 14, SIF 63:2), ss. 157(1), 158, Sch. 6 para. 10(2)(b), Sch. 8 for 1979-80 et seq.

59 (Abolition of charge to capital gains tax on death, etc.)U.K.

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Textual Amendments

F5Ss. 58 to 60 repealed with savings and replaced by Capital Gains Tax Act 1979 (c. 14, SIF 63:2), ss. 157(1), 158, Sch. 6 para. 10(2)(b), Sch. 8 for 1979-80 et seq.

60 (Replacement of business assets.)U.K.

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Textual Amendments

F6Ss. 58 to 60 repealed with savings and replaced by Capital Gains Tax Act 1979 (c. 14, SIF 63:2), ss. 157(1), 158, Sch. 6 para. 10(2)(b), Sch. 8 for 1979-80 et seq.

61, 62.. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . F7U.K.

Textual Amendments