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					<dc:identifier>http://www.legislation.gov.uk/ukpga/1971/68/section/56</dc:identifier><dc:title>Finance Act 1971</dc:title><dc:description>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.</dc:description><dc:date>1971-08-05</dc:date><dc:type>text</dc:type><dc:format>text/xml</dc:format><dc:language>en</dc:language><dc:publisher>Statute Law Database</dc:publisher><dc:modified>2015-08-13</dc:modified><dc:contributor>Expert Participation</dc:contributor><dct:valid>2007-04-06</dct:valid>
					
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				</ukm:Metadata><Primary><Body DocumentURI="http://www.legislation.gov.uk/ukpga/1971/68/body" IdURI="http://www.legislation.gov.uk/id/ukpga/1971/68/body" NumberOfProvisions="34" RestrictStartDate="2007-04-06"><Part DocumentURI="http://www.legislation.gov.uk/ukpga/1971/68/part/IV" IdURI="http://www.legislation.gov.uk/id/ukpga/1971/68/part/IV" NumberOfProvisions="7" id="part-IV"><Number>PART IV</Number><Title> TAX ON CAPITAL GAINS AND ESTATE DUTY</Title><P1group><Title> (Taxation of short-term capital gains.)</Title><P1 DocumentURI="http://www.legislation.gov.uk/ukpga/1971/68/section/56" IdURI="http://www.legislation.gov.uk/id/ukpga/1971/68/section/56" id="section-56"><Pnumber>56</Pnumber><P1para><Text>. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . <CommentaryRef Ref="c818727"/></Text></P1para></P1></P1group></Part></Body></Primary><Commentaries><Commentary id="c818727" Type="F"><Para><Text><CitationSubRef id="c00099" URI="http://www.legislation.gov.uk/id/ukpga/1971/68/section/55/1" UpTo="http://www.legislation.gov.uk/id/ukpga/1971/68/section/55/4" Type="group" StartSectionRef="section-55-1" EndSectionRef="section-55-4">S. 55(1) to (4)</CitationSubRef>(6) and 56 repealed by <Citation URI="http://www.legislation.gov.uk/id/ukpga/1979/14" id="c00100" Year="1979" Class="UnitedKingdomPublicGeneralAct" Number="14" Title="Capital Gains Tax Act 1979">Capital Gains Tax Act 1979 (c. 14, SIF 63:2)</Citation>, <CitationSubRef id="c00101" URI="http://www.legislation.gov.uk/id/ukpga/1979/14/section/158" Operative="true" CitationRef="c00100" SectionRef="section-158">s. 158</CitationSubRef> and Sch. 8<Emphasis>for</Emphasis> 1979-80<Emphasis>et seq.</Emphasis></Text></Para></Commentary></Commentaries></Legislation>