^F1 Capital Gains Tax Act 1979 (repealed 6.3.1992)

1979 CHAPTER 14

Status: There are currently no known outstanding effects for the Capital Gains Tax Act 1979 (repealed 6.3.1992).

Capital Gains Tax Act 1979 (1979/14)

Version from: 6 April 1992

Displaying information

Hover over an italicised word to see the definition.
Click on an italicised word to scroll to the definition.
Hover over a superscript footnote to see its content.
Hover over a reference to legislation for a link to that instrument.
Hover over a subscript commencement note to see commencement information for provisions with particular commencement complexity e.g. where there has been commencement by geography or for specified purposes.

Status of this instrument

The status of this instrument is provided at the top. For upcoming changes (and any changes not yet applied) refer to the 'Future Changes' tab below.

in force	Provision is in force
in force*	In force only for specified purposes (see footnote)
not in force	Not in force in England (may be in force in other geographies, see footnotes)
defined term	Defined term
_dfn	Defined term (alternative style)

footnote	commentary	transitional and savings	in force status	related provisions	geo extent	insert/omit	source count	in force adj
F1	Act repealed (6.3.1992 with effect as mentioned in s. 289(1)(2) of the repealing Act) by Taxation of Chargeable Gains Act 1992 (c. 12) , ss. 289 , 290 , Sch.12 (with s.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. 20 , 22 , 26(2) , 27 and with saving in Sch. 11 para. 24(2) ) and subject to an amendment ( prosp. ) by Museum and Galleries Act 1992 (c. 44) , s. 11(2) , Sch. 8 Pt. I para. 1(1)(2)(7) , and amendments by: Disability Living Allowance and Disability Working Allowance Act 1991 (c. 21) , s. 4(2) , Sch. 2 para. 9(1)(2) (in force 6.4.1992 by S.I. 1991/2617 , art. 2(f) ); S.I. 1991/2874 , art. 2 (in force 6.4.1992 by S.R. 1992/94 , art. 2 ); Social Security (Consequential Provisions) Act 1992 (c. 6) , s. 4 , Sch. 2 para. 52(a)(b) (in force 1.7.1992 by s. 7(2) of the amending Act); Social Security (Consequential Provisions) (Northern Ireland) Act 1992 (c. 9) , s. 4 , Sch. 2 para. 20(a)(b) (in force 1.7.1992 by s. 7(2) of the amending Act); Finance (No. 2) Act 1992 (c. 48) , ss. 35(2) , 47 , 48 , 56 , 77 , Sch. 9 para. 20(1) (inserting ss. 143A and 143B), Sch. 17 paras. 3, 6(2)(5), 7, (the amendments coming into force 16.7.1992 except for the amendment by s. 56, Sch. 9 para. 20(1) which comes into force on 19.2.1993 by S.I. 1993/236 , art. 2 ); and amendments (retrospective to 1.1.1992) by ss. 35(2), 47, 48 of the same 1992 Act, and amendments (27.7.1993 with effect as mentioned in ss. 84(3), 86(4), 88(4), 105(4) of the amending Act) by 1993 c. 34 , ss. 84(3) , 86(4) , 88(4)(a)(b) , 105(3)(4)		text repealed prospectively or the amendment may be in effect for limited purposes, see the commentary.	this amendment (text repealed) should be read in conjunction with other related provisions, see the commentary.		repealed

Defined Term	Section/Article	ID	Scope of Application

Status of changes to instrument text

The list includes made instruments, both those in force and those yet to come into force. Typically, instruments that are not yet in force (hence their changes are not incorporated into the text above) are indicated by description 'not yet' in the changes made column.

Contains public sector information licensed under the Open Government Licence v3.0.