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(1) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . (3) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . (4) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
Finance Act 1981 Part IV — Income Tax, Corporation Tax and Capital Gains Tax
Chapter I — General
Chapter V — Capital Gains
78
(1) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . (2) In subsection (3)(a) of section 79 of the Finance Act 1980 for the words “section 19(3)” there shall be substituted the words “ any provision ” . (3) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . (4) This section applies to disposals after 5th april 1981.
Back to Finance Act 1981 — full text
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