PART III INCOME TAX, CORPORATION TAX AND CAPITAL GAINS TAX
CHAPTER II CAPITAL GAINS
45 Chattel exemption.
(1)-(4)
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(5)
In sections 12(2)(b) and 25(7) of the Taxes Management Act 1970 (information about chargeable gains) for “£1,000” there shall be substituted “£2,000”.
(6)
This section applies for the year 1978-79 and subsequent years of assessment; . . . F2