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					<dc:identifier>http://www.legislation.gov.uk/ukpga/2006/25/section/69</dc:identifier><dc:title>Finance Act 2006</dc:title><dc:description>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.</dc:description><dc:type>text</dc:type><dc:format>text/xml</dc:format><dc:language>en</dc:language><dc:publisher>Statute Law Database</dc:publisher><dc:modified>2026-05-05</dc:modified><dc:contributor>Expert Participation</dc:contributor><dct:valid>2026-04-01</dct:valid>
					
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          <Strong>Part 3</Strong>
        </Number><Title>Income tax, corporation tax and capital gains tax</Title><Chapter DocumentURI="http://www.legislation.gov.uk/ukpga/2006/25/part/3/chapter/7" IdURI="http://www.legislation.gov.uk/id/ukpga/2006/25/part/3/chapter/7" NumberOfProvisions="16" id="part-3-chapter-7" RestrictStartDate="2010-04-01"><Number>Chapter 7</Number><Title>Chargeable gains</Title><Pblock DocumentURI="http://www.legislation.gov.uk/ukpga/2006/25/part/3/chapter/7/crossheading/capital-losses" IdURI="http://www.legislation.gov.uk/id/ukpga/2006/25/part/3/chapter/7/crossheading/capital-losses" NumberOfProvisions="13" id="part-3-chapter-7-crossheading-capital-losses" RestrictStartDate="2010-04-01"><Title><Emphasis>Capital losses</Emphasis></Title><P1group RestrictExtent="E+W+S+N.I." RestrictStartDate="2007-07-19"><Title>. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .</Title><P1 DocumentURI="http://www.legislation.gov.uk/ukpga/2006/25/section/69" IdURI="http://www.legislation.gov.uk/id/ukpga/2006/25/section/69" id="section-69"><Pnumber PuncAfter="">69</Pnumber><P1para><Text><CommentaryRef Ref="c19544631"/>. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .</Text></P1para></P1></P1group></Pblock></Chapter></Part></Body></Primary><Commentaries><Commentary id="c19544631" Type="F"><Para><Text><CitationSubRef id="c00057" URI="http://www.legislation.gov.uk/id/ukpga/2006/25/section/69" SectionRef="section-69">S. 69</CitationSubRef> repealed (with effect in accordance with <CitationSubRef id="c00058" URI="http://www.legislation.gov.uk/id/ukpga/2007/11/section/27" CitationRef="c00059" SectionRef="section-27">s. 27</CitationSubRef> of the amending Act) by <Citation URI="http://www.legislation.gov.uk/id/ukpga/2007/11" id="c00059" Year="2007" Class="UnitedKingdomPublicGeneralAct" Number="11" Title="Finance Act 2007">Finance Act 2007 (c. 11)</Citation>, <CitationSubRef id="c00060" URI="http://www.legislation.gov.uk/id/ukpga/2007/11/section/114" Operative="true" CitationRef="c00059" SectionRef="section-114">s. 114</CitationSubRef>, {Sch. 27 Pt. 2(2) Note}</Text></Para></Commentary></Commentaries></Legislation>