81Increase of chattel exemption
(1)In the following enactments, namely.—
(a)section 128 of the Capital Gains Tax Act 1979 (chattel exemption by reference to consideration of £2,000),
(b)section 12(2)(6) of the [1970 c. 9.] Taxes Management Act 1970 (information about assets acquired), and
(c)section 25(7) of that Act (information about assets disposed of),
for " £2,000 ", in each case where it occurs, there shall be substituted " £3,000 ".
(2)This section applies to disposals on or after 6th April 1982 and, accordingly, in relation to subsection (1)(b) above, to assets acquired on or after that date.