PART III U.K.F1 CAPITAL GAINS FROM LAND

Textual Amendments

F1 Ss. 38–47 repealed Finance Act 1985 (c. 54, SIF 63:1), s. 98(6), Sch.27 Part X in relation to disposals of interests in land taking place on or after 19 March Finance Act 1985 (c. 54, SIF 63:1), but without affecting the construction of Capital Gains Tax Act 1979 (c. 14, SIF 63:1) Sch.5 para. 9(5).

CHAPTER III U.K. OTHER PROVISIONS ABOUT CAPITAL GAINS FROM LAND

F2 48. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . U.K.

Textual Amendments

F2 S. 48 repealed by Capital Gains Tax Act 1979 (c. 14, SIF 63:1), s. 158, Sch. 8