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Capital Gains Tax Act 1979

Status:

This is the original version (as it was originally enacted).

9In the enactments specified in column 1 of the following Table for the words in column 2 substitute the words in column 3, adding, except as otherwise indicated, “of the Capital Gains Tax Act 1979 ” (but in all cases saying “to” instead of “of” if the substituted words refer to a Schedule rather than a section).

TABLE

Enactment amendedWords to be replacedCorresponding provision of this Act
Taxes Management Act 1970 (c. 9)
In the Taxes Management Act 1970

  • section

  • 12(2)(b)

section 30(6).section 128(6) (without adding more words).

  • 25(9)

subsections (1) and (8) of section 45 of the Finance Act 1965.sections 64, 93 and 155(1).

  • 28(2)

section 45(1) of the Finance Act 1965.section 51.
subsections (1) and (8) of that section.sections 64, 93 and 155(1) of that Act (without adding more words).
Income and Corporation Taxes Act 1970 (c. 10)
In the Income and Corporation Taxes Act 1970

  • section

  • 186(12)(a)

paragraph 4(1)(a) of Schedule 6 to the Finance Act 1965.section 32(1)(a).

  • 246(2)(b)

Part III of the Finance Act 1965.section 12.

  • 265(3)(a)

paragraph 5(2) of Schedule 6 to the Finance Act 1965.section 33(2).

  • 266(5)

paragraph 3 of Schedule 7 to the Finance Act 1965.section 72(5)(b).

  • 267(1)

Part II of Schedule 6 to the Finance Act 1965.Schedule 5.

  • 267(3)

subsection (1) or subsection (2) of section 38 of the Finance Act 1965.section 96 or 97.

  • 267(3A)

Subsections (4) to (7) of section 40 of the Finance Act 1977.Subsections (2) to (5) of section 88.
subsection (3)(b).subsection (1) (without adding more words), section 32.

  • 269(1)(a)

paragraph 4 of Schedule 6 to the Finance Act 1965.section 32.

  • 269(1)

paragraph 4.section 32 (without adding more words).

  • 270(4)(a)

section 41 of the Finance Act 1969.section 67.

  • 270(5)(b)

section 41 of the Finance Act 1969.section 67.

  • 273(2)

Schedule 7 to the Finance Act 1965.section 72.
paragraph 3 of that Schedule.that section (without adding more words).

  • 274(1) and (2)

paragraph 1 of Schedule 7 to the Finance Act 1965.section 122.

  • 275(1)

paragraph 6 of Schedule 6 to the Finance Act 1965.section 34.

  • 275(2)

Part II of Schedule 6 to the Finance Act 1965.Schedule 5.

  • 276(1)

section 33 of the Finance Act 1965.sections 115 to 121.

  • 276(2)

Paragraph 16(2) of Schedule 19 to the Finance Act 1969.Section 117(2).
paragraph 16(2).section 117(2) (without adding more words).

  • 278(4)(b)

section 33 of the Finance Act 1965.sections 115 to 121.

  • 279(6)

paragraph 6 or paragraph 7 of Schedule 7 to the Finance Act 1965.section 85 or section 86.

  • 279(7)

paragraph 7 of the said Schedule 7.section 86.

  • 280(8)

section 23(4) of the Finance Act 1965.section 22(2).

  • 305(2)

paragraph 2(1) of Schedule 6 to the Finance Act 1965.section 31(1).

  • 352(7)

Part II of Schedule 6.Schedule 5 (without adding more words).

  • 359(4)

subsections (1) and (8) of section 45 of the Finance Act 1965.sections 64, 93 and 155(1).

  • 360(2)

section 35 of the Finance Act 1965.section 145.

  • 474(2)

Part III of the Finance Act 1965.section 72(5)(b).

  • 488(9)

section 29 of the Finance Act 1965.sections 101 to 105.
paragraph 2 of Schedule 12 to the Finance Act 1968.section 103(3) of that Act (without adding more words).

  • 489(11)

paragraph 1 of Schedule 7 to the Finance Act 1965.section 122.

  • 489(12)

paragraphs 2 and 5 of Schedule 6 to the Finance Act 1965.sections 31 and 33.
Finance Act 1970 (c. 24)
In the Finance Act 1970

  • Schedule 3 paragraph 8(1)

Part II of Schedule 6.Schedule 5 (without adding more words).
Finance Act 1972 (c. 41)
In the Finance Act 1972

  • section 79(9)

paragraph 4(1)(a) of Schedule 6 to the Finance Act 1965.section 32(1)(a).

  • Schedule 12 Part VII paragraph 6 in the definition of “market value ”.

section 44.section 150 (without adding more words).
Finance Act 1973 (c. 51)
In the Finance Act 1973

  • Schedule 16

  • paragraph 5

paragraph 2 or 5 of Schedule 6 to the Finance Act 1965.section 31 or 33.

  • paragraph 7

specified securities within the meaning of section 41 of the Finance Act 1969.gilt-edged securities as defined in Schedule :
Finance Act 1974 (c. 30)
In the Finance Act 1974

  • section

  • 26(2)(a)

section 20(3) of the Finance Act 1965.section 3.

  • 30(1)

paragraph 5 of Schedule 7 to the Finance Act 1965.section 82.

  • 38(3)(a)

paragraph 4(1)(a) and (6) of Schedule 6 to the Finance Act 1965.section 32(1)(a) and (b).

  • 39(4)(a)

section 45(7)(b) of the Finance Act 1965.section 60(6).

  • 41(6)

section 45(8) of the Finance Act 1965.section 93.

  • 41(13)

paragraph 3 of Schedule 7 to the Finance Act 1965.section 72.

  • 42(4)(a)

paragraph 13(1) of Schedule 7 to the Finance Act 1965.section 58(1).

  • 42(4) (after paragraphs (a) and (b)).

paragraph 13(1) (twice).section 58(1) (without adding more words).

  • 42(5)

paragraph 13(2) of Schedule 7 to the Finance Act 1965.section 58(2).

  • 42(5)(a)

section 25(3) of the Finance Act 1965.section 54(1).

  • 42(5)(b)

section 42 of the Finance Act 1965.section 17.

  • 42(6)

section 42 (three times).section 17 (without adding more words).

  • 42(7)

Schedule 6 to the Finance Act 1965.Chapter II of Part II.
paragraph 4(1)(a) of that Schedule.section 32(1)(a).

  • 43(2)

section 38(2) of the Finance Act 1965.section 97.

  • 44(1) (definition of“securities ”)

paragraph 5 of Schedule 7 to the Finance Act 1965.section 82.

  • 44(1) (definition of “shares ”)

section 45(1) of the Finance Act 1965.section 64(1).

  • Schedule 3

  • paragraph 2(3)

paragraph 7(2) of Schedule 6 to the Finance Act 1965.subsection (2) of section 35.
paragraph 7(4) of that Schedule.subsection (4) of that section (without adding more words).
that Schedule.Chapter II of Part II of that Act (without adding more words).

  • paragraph 2(4)

paragraph 4(1 )(a) and (b) of the said Schedule 6.section 32(1)(a) and (b).
that Schedule.Chapter II of Part II of that Act (without adding more words).

  • paragraph 2(7)

paragraph 4(1)(a) and (b) of Schedule 6 to the Finance Act 1965.section 32(1 )(a) and (b).
Schedule 8.Schedule 3 (without adding more words).

  • paragraph 3

subsection (3) of section 22 of the Finance Act 1965.subsection (1) of section 20.

  • paragraph 5(2)

paragraph 4(1)(a) and (b) of Schedule 6 to the Finance Act 1965.section 32(1)(a) and (b).
Schedule 8.Schedule 3 (without adding more words).
the said Schedule 6.Chapter II of Part II of that Act (without adding more words).

  • paragraph 11(5)(b)

paragraph 4(1)(b) of Schedule 6 to the Finance Act 1965.section 32(1)(b).

  • paragraph 12(1)

Schedule 8 to the Finance Act 1965.Schedule 3.
paragraph 4(1)(b) of Schedule 6 to the Finance Act 1965.section 32(1)(b) of that Act (without adding more words).

  • Cross-heading before paragraph 15.

paragraph 23(4) of Schedule 6 to the Finance Act 1965.paragraph 9(4) of Schedule 5.

  • paragraph 15

paragraph 23 of Schedule 6 to the Finance Act 1965.paragraph 9 of Schedule 5.
Part II of that Schedule.the said Schedule 5 (without adding more words).

  • paragraph 16(1)

section 33 of the Finance Act 1965.sections 115 to 121 (changing “applies” to “apply ”).
the said section 33.those sections (without adding more words).

  • paragraph 17

subsection (1)(b) or (2)(b) of section 33 of the Finance Act 1965.section 115(1)(b) or 116(1)(b).
Part III of that Act.that Act (without adding more words).
subsection (1)(b) or (2)(b).section 115(1)(b) or 116(1)(b) (without adding more words).

  • paragraph 18(1)(a)

subsection (6) of section 33 of the Finance Act 1965.section 118 (with section 119).

  • paragraph 18(7)

Part III of the Finance Act 1965 providing generally for apportionments.section 43(4).

  • paragraph 18(8)

section 33(6) of the Finance Act 1965.section 118.
paragraph (b).paragraph 2 (without adding more words).
paragraph (a).paragraph 1 (without adding more words).

  • paragraph 20(1)

paragraph 6 of Schedule 7 to the Finance Act 1965.section 85.
paragraph 6.section 85 (without adding more words).

  • paragraph 20(2)

paragraph 6.section 85 (without adding more words).

  • paragraph 21

subsection (3) of section 29 of the Finance Act 1965.subsection (2) of section 102.

  • paragraph 22(1)

section 34 of the Finance Act 1965.section 124.

  • paragraph 22(2)

section 34.section 124 (without adding more words).

  • paragraph 22(3)

subsection (1) of the said section 34.the said section 124 (without adding more words).
subsection (2) or (3).subsection (4) or (5) (without adding more words).

  • paragraph 22(5)

Subsection (5) of the said section 34.Subsection (7) of the said section 124 (without adding more words).
subsection (2) or (3).subsection (4) or (5) (without adding more words).

  • paragraph 22(6)

section 34.section 124 (without adding more words).
subsection (4).subsection (6) (without adding more words)
the said subsection (1).that section (without adding more words).

  • paragraph 22(7)

section 34.section 124 (without adding more words).

  • paragraph 23

paragraph 2(1) of Schedule 6 to the Finance Act 1965.section 31(1).

  • Schedule 6

  • paragraph 2

section 20(2) of the Finance Act 1965.section 12.

  • Cross-heading before paragraph 6.

paragraph 23(4) of Schedule 6 to the Finance Act 1965.paragraph 9(4) of Schedule 5.

  • paragraph 6

paragraph 23 of Schedule 6 to the Finance Act 1965.paragraph 9 of Schedule 5.
Part II of that Schedule.the said Schedule 5 (without adding more words).

  • paragraph 7

subsection (3) of section 29 of the Finance Act 1965.section 102(2).

  • paragraph 9(1)

paragraph 2(1) of Schedule 6 to the Finance Act 1965.section 31(1).

  • Schedule 8

  • paragraph 1

Subsections (1) and (2) of section 20 of the Finance Act 1965.Sections 2 and 12.

  • paragraph 2

Section 41 of the Finance Act 1965.Section 15.

  • paragraph 3

Section 42 of the Finance Act 1965.Section 17.
section 20(4) of this Act.section 4(1) above (without adding more words).

  • paragraph 4

section 33 of the Finance Act 1965.sections 115 to 121 (substituting “apply ” for “applies ”).
that section.those sections (without adding more words),
the said section 33 in its application.those sections in their application (without adding more words).

  • paragraph 5

Schedule 6 to the Finance Act 1965.Chapter II of Part II.
paragraph 4(1)(b) of the said Schedule 6.section 32(1)(b) of that Act (without adding more words).

  • paragraph 7(1)

paragraph 15 of Schedule 19 to the Finance Act 1969.section 123.
said paragraph 15.said section 123 (without adding more words).

  • paragraph 7(2)(b)(ii)

sub-paragraph (4) of the said paragraph 15.subsection (4) of the said section 123 (without adding more words).
that sub-paragraph.that subsection (without adding more words).

  • paragraph 7(5)

Schedule 6 to the Finance Act 1965.Chapter II of Part II.

  • paragraph 7(6)

paragraph 4(1)(a) and (b) of the said Schedule 6.section 32(1)(a) and (b).
that Schedule.Chapter II of Part II of that Act (without adding more words).

  • Schedule 9

  • paragraph 14(4)

Schedule 6 to the Finance Act 1965.Chapter II of Part II.

  • paragraph 14(5)

paragraph 4(1)(a) and (b) of the said Schedule 6.section 32(1)(a) and (b).
that Schedule.Chapter II of Part II of that Act (without adding more words).

  • paragraph 14(6)

Paragraph 14 of Schedule 6 to the Finance Act 1965.Section 40.

  • paragraph 15

paragraph 2 of Schedule 6 to that Act.section 31 of that Act (without adding more words).
that Schedule.Chapter II of Part II of that Act (without adding more words).

  • paragraph 16(1)

Schedule 8 to the Finance Act 1965.Schedule 3.

  • paragraph 16(2)

Schedule 6 to the Finance Act 1965.Chapter II of Part II.
paragraph 4(1) of that Schedule.section 32(1) of that Act (without adding more words).
paragraph 7 of that Schedule.section 35 of that Act (without adding more words).
that Schedule.the said Chapter II (without adding more words).

  • paragraph 16(4)

Schedule 8 to the Finance Act 1965.Schedule 3.

  • paragraph 18

Schedule 8 to the Finance Act 1965.Schedule 3.
paragraph 4(1)(b) of Schedule 6 to the Finance Act 1965.section 32(1)(b) of that Act (without adding more words).

  • Schedule 10

  • paragraph 1(a)

section 25(9) of, and paragraph 19 of Schedule 7 to, the Finance Act 1965.sections 52(4) and 59.

  • paragraph 2

paragraph 14 of Schedule 6 to the Finance Act 1965 and paragraph 4 of Schedule 10 to that Act and section 57 of the Finance (No. 2) Act 1975.sections 8 and 40.

  • paragraph 5(2)(a)

sections 41 and 42 of the Finance Act 1965.sections 15 and 17.
Finance Act 1975 (c. 7)
In the Finance Act 1975

  • section 51(4)

paragraph 21 of Schedule 7 to. that paragraph.section 63 of (without adding more words), that section (without adding more words).

  • Schedule 10

  • paragraph 4(1)(b)

paragraph 19 of Schedule 7 to.section 59 of (without adding more words).

  • paragraph 27(1)

paragraph 4 of Schedule 7 to the Finance Actsection 78.

  • paragraph 27(1)(a)

that paragraph, or reduction of the share capital of a company.section 77(1) of that Act (without adding more words).

  • paragraph 27(1)(b)

paragraph 5 of that Schedule.section 82 of that Act (without adding more words).

  • paragraph 27(1)(c)

paragraph 6 of that Schedule.section 85 of that Act (without adding more words).

  • paragraph 27(1)(d)

paragraph 7 of that Schedule.section 86 of that Act (without adding more words)

  • paragraph 27(1) (at end)

paragraph 4 of that Schedule applies by virtue of section 45(8) of the Finance Act 1965.the said section 78 applies by virtue of section 93.

  • paragraph 27(2)

paragraph 4 of the said Schedule 7.section 77(1).

  • paragraph 29(1)

section 26 of the Finance Act 1965.section 153.

  • paragraph 34(2)

Schedule 8 to the Finance Act 1965.Schedule 3.
Finance (No. 2) Act 1975 (c. 45)
In the Finance (No. 2) Act 1975

  • section

  • 42(10)

section 22(2)(b) of the Finance Act 1965.section 19(2)(b).

  • 58(8)

paragraph 4 of Schedule 6 to the Finance Act 1965.section 32.
sub-paragraph (1)(c) of that paragraph.subsection (1)(c) of that section (without adding more words),
sub-paragraph (1)(a) and (b) of that paragraph.subsection (1)(a) and (b) of that section (without adding more words),

  • 58(9)

sub-paragraph (1) of paragraph 6 of Schedule 10 to the Finance Act 1971.section 66(1).
sub-paragraph (2) of that paragraph.subsection (2) of the said section 66 (without adding more words).
under sub-paragraph (1).under subsection (1) (without adding more words).

  • 58(12)

paragraph 5 of Schedule 7 to the Finance Act 1965.section 82.
specified securities within the meaning of section 41 of the Finance Act 1969.gilt-edged securities as defined in Schedule 2 to that Act (without adding more words).

  • Schedule 8

  • paragraph 2(3)

section 51 of the Finance Act 1973.section 152.
Development Land Tax Act 1976 (c. 24)
In the Development Land Tax Act 1976

  • Schedule 6

  • paragraph 1(5)(a)

section 34 of the Finance Act 1965.section 124 or 125.

  • paragraph 1(5)(b)

section 38(2).section 97 (without adding more words).

  • paragraph 2(2)

section 24(1) of the Finance Act 1965.section 49(1).

  • paragraph 3(2)

Schedule 8 to the Finance Act 1965.Schedule 3.

  • paragraph 3(10)

sub-paragraph (1) or sub-paragraph (4) of paragraph 5 of Schedule 8 to the Finance Act 1965.paragraph 5(1) or (3) of Schedule 3.

  • paragraph 4(1)(a)

Schedule 8 to the Finance Act 1965.Schedule 3.
Schedule 6 to.Chapter II of Part II of (without adding more words).

  • paragraph 4(4)(a)

Schedule 8 to the Finance Act 1965.Schedule 3.

  • Schedule 8

  • paragraph 52(1)(c)

the words from “Part III” to “1969 ”.the Capital Gains Tax Act 1979, section 123 of that Act (without adding more words).
Finance Act 1976 (c. 40)
In the Finance Act 1976

  • section

  • 54(3)(a)

section 53(3) above.section 84(3).

  • 54(3)(b)

section 33 of the Finance Act 1965.sections 115 to 121.
that section.section 118 of that Act (without adding more words).

  • 67(11)(d)

section 44.section 150 (without adding more words).

  • 67(13)

paragraph 4(1)(a) of Schedule 6 to the Finance Act 1965.section 32(1)(a).

  • 82(2)

section 31 of the Finance Act 1965.section 147.

  • Schedule 10

  • paragraph 4(5)

paragraphs 4 to 7 of Schedule 7 to the Finance Act 1965.sections 77 to 86.

  • Schedule 12

  • paragraph 4(1)

paragraph 4 of Schedule 7 to the Finance Act 1965.section 78.
section 53 of this Act.section 84 of that Act (without adding more words).

  • paragraph 4(1)(a)

that paragraph, or reduction of the share capital of a company.section 77(1) of that Act (without adding more words).

  • paragraph 4(1)(b)

paragraph 5 of that Schedule.section 82 of that Act (without adding more words).

  • paragraph 4(1)(c)

paragraph 6 of that Schedule.section 85 of that Act (without adding more words).

  • paragraph 4(1)(d)

paragraph 7 of that Schedule.section 86 of that Act (without adding more words).

  • paragraph 4(1) (at end)

paragraph 4 of that Schedule applies by virtue of section 45(8) of the Finance Act 1965.the said section 78 applies by virtue of section 93.

  • paragraph 4(2)

the said paragraph 4.section 77(1).

  • paragraph 7(2)

Schedule 8 to the Finance Act 1965.Schedule 3.

  • Schedule 13

(see amendment in this Table of Finance Act 1975 Schedule 10 paragraph 34(2)).—
Finance Act 1977 (c. 36)
In the Finance Act 1977

  • section

  • 41(1)

(see amendment in this Table of section 267(3A) of the Income and Corporation Taxes Act 1970).—

  • 46(2)(a)

paragraph 4, 5, 6 or 7 of Schedule 7 to the Finance Act 1965.sections 77 to 86.

  • 46(2)(b)

section 53 of the Finance Act 1976.section 84 of that Act (without adding more words).

  • 46(6)

paragraph 5 of Schedule 7 to the said Act of 1965.section 82.
the words from “section 45(8) ” to “Finance Act 1971 ”.section 86(7), 93 or 139 of that Act (without adding more words).

  • 46(7)

paragraph 6 or 7 of Schedule 7 to the said Act of 1965.section 85 or 86.
section 40(2) above.section 87(1) of that Act (without adding more words).
Finance Act 1978 (c. 42)
In the Finance Act 1978

  • section

  • 54(2)(a)

paragraph 4 of Schedule 7 to the Finance Act 1965.section 77(1 )(b).

  • 57(1)

paragraph 4 of Schedule 7 of the Finance Act 1965.section 77(1)(b).

  • 57(7)

Part III of the Finance Act 1965.Chapter II of Part IV.

  • 61(1), in the definition of “market value ”.

Part III of the Finance Act 1965 (capital gains tax).Part VII.

  • 61(3)(b)

paragraph 3 of Schedule 7 to the Finance Act 1965.section 72(5)(b).

  • 64(5)

(see amendment in this Table of Finance Act 1976 Schedule 10 paragraph 4(5)).—

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