http://www.legislation.gov.uk/id/ukpga/1985/54

Part II Income Tax, Corporation Tax and Capital Gains Tax

Chapter III Capital Gains

72 F1. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

Annotations:

Amendments (Textual)

F1S. 72 repealed (6.3.1992 with effect as mentioned in s. 289(1) of the repealing Act) by Taxation of Chargeable Gains Act 1992 (c. 12), ss. 289(1)(2), 290, Sch.12 (with s. 201(3), Sch. 11 paras. 22, 26(2), 27)