http://www.legislation.gov.uk/id/ukpga/1986/41

http://www.legislation.gov.uk/ukpga/1986/41/section/59

Finance Act 1986

An Act to grant certain duties, to alter other duties, and to amend the law relating to the National Debt and the Public Revenue, and to make further provision in connection with Finance.

1986-07-25

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Statute Law Database

2024-06-06

Expert Participation

2024-02-22

Part II Income Tax, Corporation Tax and Capital Gains Tax

Chapter III CAPITAL GAINS

59F1. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

Annotations:

Amendments (Textual)

F1

S. 59 repealed (6.3.1992 with effect as mentioned in s. 289(1)(2) of the repealing Act) by Taxation of Chargeable Gains Act 1992 (c. 12), ss. 289, 290, Sch.12 (with s. 201(3), Sch. 11 paras. 22, 26(2), 27).