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Repeals.



Taxation of Chargeable Gains Act 1992

The charge to tax.

Computation of gains.

Assets and disposals.

Assets held on 31st March 1982 (including assets held on 6th April 1965).

The indexation allowance and interpretative provisions.

Husband and wife.

Meaning of "settled property".

Application of Act to unit trust schemes.

Share pooling: general interpretative provisions.

Application of sections 127 to 131.

Stock dividends: consideration for new holding.

Roll-over relief.

Relief for gifts of business assets.

Interpretation of sections 170 to 181.

Roll-over relief not available for gains on oil licences.

Policies of insurance.

Disposal of assets on amalgamation of building societies etc.

Relief on disposal of private residence.

Valuation: general.

Application of exempt amount in cases involving settled property.

Assets held on 6th April 1965.

Assets held on 31st March 1982.

Deferred charges on gains before 31st March 1982.

Attribution of gains to settlors with interest in non-resident or dual resident settlement.

Retirement relief etc.

Relief for gifts of business assets.

Leases.

Gilt-edged securities.

Consequential amendments.

Transitional provisions and savings.



Taxation of Chargeable Gains Act 1992
1992 c. 12 - continued
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SCHEDULE 12
Section 290. 
 Repeals
 

ChapterShort titleExtent of Repeal
1968 c. 48International Organisations Act 1968In Schedule 1, paragraph 24(b).
1970 c. 10Income and Corporation Taxes Act 1970The whole Act.
1970 c. 24Finance Act 1970Sections 27 and 28.
Section 29(3), (5), (6), (7) and (9).
Schedule 3.
Schedule 6.
1971 c. 68Finance Act 1971Section 55.
1973 c. 51Finance Act 1973Section 38(1), (3) to (5) and (8).
1974 c. 30Finance Act 1974Section 29.
1974 c. 44Housing Act 1974Section 11.
1975 c. 45Finance (No.2) Act 1975Section 47.
Section 58.
1976 c. 40Finance Act 1976Section 54.
In section 131(2) the words "and capital gains tax".
1977 c. 36Finance Act 1977Sections 41 and 42.
1979 c. 14Capital Gains Tax Act 1979The whole Act.
1979 c. 47Finance (No.2) Act 1979Section 17.
1980 c. 48Finance Act 1980Section 61(2).
Sections 77 to 84.
Section 117.
Schedule 18.
1981 c. 35Finance Act 1981Section 38(3) and (4).
Sections 79 to 91.
In section 135 the words "capital gains tax and".
1982 c. 39Finance Act 1982Section 80.
Sections 83 to 88.
Section 148.
Schedule 13.
1982 c. 53Administration of Justice Act 1982Section 46(2)(f).
1983 c. 20Mental Health Act 1983In Schedule 4 paragraph 49.
1983 c. 28Finance Act 1983Section 34.
Schedule 6.
1983 c. 49Finance (No.2) Act 1983Section 7.
1984 c. 32London Regional Transport Act 1984In Schedule 6 paragraphs 7 and 8.
1984 c. 43Finance Act 1984Section 44.
Section 50.
Section 56(3) and (4).
Sections 63 to 71.
Section 79 to 81.
In section 126(3)(b) the words "and capital gains tax".
Schedules 11, 13 and 14.
1984 c. 51Inheritance Tax Act 1984In Schedule 8 paragraphs 9 to 12 and 23.
1985 c. 54Finance Act 1985Sections 67 to 72.
Section 95(1)(b).
Schedules 19 to 21.
1985 c. 71Housing (Consequential Provisions) Act 1985In Schedule 2 paragraph 18.
1986 c. 41Finance Act 1986Sections 58, 59 and 60.
1986 c. 56Parliamentary Constituencies Act 1986In Schedule 3 paragraph 6.
1987 c. 16Finance Act 1987Section 40.
Section 68(3).
1987 c. 51Finance (No.2) Act 1987Section 64.
Section 73.
Sections 79, 80 and 81.
In Schedule 6, paragraphs 2, 4 and 5.
1988 c. 1Income and Corporation Taxes Act 1988Section 122(1)(b) (and the word "and" immediately preceding it), (3) and (8).
Sections 345 to 347.
Section 761(4).
In Schedule 28, paragraph 8(4) and (5).
In Schedule 29, paragraphs 10(4)(b), 12 and 15 to 28; in the Table in paragraph 32, the entries relating to the Income and Corporation Taxes Act 1970, the Finance Act 1970, the Finance (No.2) Act 1975, the Capital Gains Tax Act 1979, Schedule 18 to the Finance Act 1980, sections 83 and 84 of the Finance Act 1981, Schedule 6 to the Finance Act 1983, section 50 of the Finance Act 1984, sections 68, 71 and 72 of, and Schedules 19 and 20 to, the Finance Act 1985 and section 58 of the Finance Act 1986.
1988 c. 39Finance Act 1988Section 62 to 64.
Sections 96 to 104.
Section 105(1) to (5).
Sections 106 to 116.
Section 118.
In Schedule 6, paragraph 6(5).
Schedules 8 to 11.
In Schedule 12, paragraphs 4, 5 and 7(b).
In Schedule 13, paragraphs 16, 17 and 18.
1988 c. 48Copyright, Designs and Patents Act 1988In Schedule 7 paragraph 26.
1989 c. 26Finance Act 1989Section 91(2).
Section 92(3) and in subsection (4) the words "the Capital Gains Tax Act 1979 or any other enactment relating to capital gains tax".
Section 96(3).
Section 122.
Section 123(1)(a).
Section 124 to 141.
Section 179(1)(a)(vi).
In Schedule 12, paragraph 6.
Schedules 14 and 15.
1989 c. 40<Companies Act 1989In Schedule 18, paragraph 20.
1990 c. 1Capital A1lowances Act 1990In Schedule 1, paragraphs 3 and 9(1) to (3).
1990 c. 29Finance Act 1990Section 28(3).
Sections 31 to 40.
Sections 46 and 47.
Section 54.
Sections 63 to 65.
Section 70.
Section 72.
Section 81(3) and (6).
Section 83 to 86.
Section 127(2).
In Schedule 6, paragraph 10.
Schedule 8.
In Schedule 9, paragraphs 1 and 2.
In Schedule 10, paragraphs 28 and 29(2) and (3).
In Schedule 12, paragraph 2(2).
In Schedule 14, paragraphs 17, 18 and 19(2), (3) and (4).
In Schedule 18, paragraph 3.
1991 c. 21Disability Living Allowance and Disability Working Allowance Act 1991In Schedule 2 paragraph 9.
1991 c. 31Finance Act 1991Section 57(4).
Section 67.
Section 77(2).
Section 78(2), (3), (6) and (7).
Sections 83 to 102.
In Schedule 6, paragraph 6.
In Schedule 7, paragraphs 14 and 15.
In Schedule 10, paragraphs 1 and 4.
Schedules 16 to 18.
1991 c. 52Ports Act 1991Section 18(8)(a).
1992 c. 6Social Security (Consequential Provisions) Act 1992In Schedule 2, paragraph 51.


 
Statutory Instruments
 

NumberTitleExtent of Repeal
S.I. 1979/1231Capital Gains Tax (Gilt-edged Securities) (No. 1) Order 1979The whole Order.
S.I. 1979/1676Capital Gains Tax (Gilt-edged Securities) (No. 2) Order 1979The whole Order.
S.I. 1980/507Capital Gains Tax (Gilt-edged Securities) (No. 1) Order 1980The whole Order.
S.I. 1980/922Capital Gains Tax (Gilt-edged Securities) (No. 2) Order 1980The whole Order.
S.I. 1980/1910Capital Gains Tax (Gilt-edged Securities) (No. 3) Order 1980The whole Order.
S.I. 1981/615Capital Gains Tax (Gilt-edged Securities) (No. 1) Order 1981The whole Order.
S.I. 1981/1879Capital Gains Tax (Gilt-edged Securities) (No. 2) Order 1981The whole Order.
S.I. 1982/413Capital Gains Tax (Gilt-edged Securities) (No. 1) Order 1982The whole Order.
S.I. 1982/1774Capital Gains Tax (Gilt-edged Securities) (No. 2) Order 1982The whole Order.
S.I. 1983/1774Capital Gains Tax (Gilt-edged Securities) Order 1983The whole Order.
S.I. 1984/1966Capital Gains Tax (Gilt-edged Securities) Order 1984The whole Order.
S.I. 1986/12Capital Gains Tax (Gilt-edged Securities) Order 1986The whole Order.
S.I.  1987/259Capital Gains Tax (Gilt-edged Securities) Order 1987The whole Order.
S.I.  1988/360Capital Gains Tax (Gilt-edged Securities) Order 1988The whole Order.
S.I.  1989/944Capital Gains Tax (Gilt-edged Securities) Order 1989The whole Order.
S.I.  1991/2678Capital Gains Tax (Gilt-edged Securities) Order 1991The whole Order.


 
TABLE OF DERIVATIONS
 Note: The following abbreviations are used in this Table:
1970= Income and Corporation Taxes Act 1970 c. 10.
1970(F)= Finance Act 1970 c. 24.
1973= Finance Act 1973 c. 51.
HA1974= Housing Act 1974 c. 44.
1975(2)= Finance (No. 2) Act 1975 c. 45.
1976= Finance Act 1976 c. 40.
1977= Finance Act 1977 c. 36.
1979= Capital Gains Tax Act 1979 c. 14.
1979(2)= Finance (No. 2) Act 1979 c. 47.
1980= Finance Act 1980 c. 48.
1981= Finance Act 1981 c. 35.
1982= Finance Act 1982 c. 39
AJA1982= Administration of Justice Act 1982 c. 53.
1983(2)= Finance (No. 2) Act 1983 c. 49.
LRTA1984= London Regional Transport Act 1984 c. 32.
1984= Finance Act 1984 c. 43.
ITA= Inheritance Tax Act 1984 c. 51.
CCCPA= Companies Consolidation (Consequential Provisions) Act 1985 c. 9.
1985= Finance Act 1985 c. 54.
HCPA= Housing (Consequential Provisions) Act 1985 c. 71.
1986= Finance Act 1986 c. 41.
PCA= Parliamentary Constituencies Act 1986 c. 56.
1987= Finance Act 1987 c. 16.
1987(2)= Finance (No. 2) Act 1987 c. 51.
ICTA= Income and Corporation Taxes Act 1988 c. 1.
1988= Finance Act 1988 c. 39.
CDPA1988= Copyright, Designs and Patents Act 1988 c. 48.
HA1988= Housing Act 1988 c. 50.
1989= Finance Act 1989 c. 26.
CAA= Capital Allowances Act 1990 c. 1.
1990= Finance Act 1990 c. 29.
DLA1991= Disability Living Allowance and Disability Working Allowance Act 1991 c. 21 Sch. 2 §9; Disability Living Allowance and Disability Working Allowance (Northern Ireland Consequential Amendments) Order 1991 Art. 2.
1991= Finance Act 1991 c. 31.
SSCP= Security Security (Consequential Provisions) Act 1992 c. 6; Security Security (Consequential Provisions) Act (Northern Ireland) 1992 c. 9.
SI 1988/744= The Finance (No. 2) Act 1987 (Commencement) Order 1988.
SI 1989/1299= The Income Tax (Stock Lending) Regulations 1989.
SI 1989/1788= The Finance Act 1989 (Repeal of Tithe Redemption Enactments) (Appointed Day) Order 1989.
SI 1991/736= Capital Gains (Annual Exempt Amount) Order 1991.
ProvisionDerivation
11979 s. 1.
2(1)1979 s. 2.
(2)1979 s. 4(1).
(3)1979 s. 29(5).
3(1)1979 s. 5(1); 1980 s. 77(2); 1982 s. 80(1).
(2)-(4)1979 s. 5(1A), (1B), (1C); 1982 s. 80(2); S.I.  1991/736.
(5), (6)1979 s. 5(4), (5); 1982 s. 80(1).
(7)1979 Sch. 1 §4.
(8)1979 s. 5(6).
41988 s. 98.
51988 s. 100.
61988 s. 102; 1991 Sch. 6 §6.
71979 s. 7; 1980 s. 61(2).
8ICTA s. 345, 834.
91979 s. 18(1)-(3).
10(1)1979 s. 12(1).
(2)1979 s. 12(1A); 1989 s. 128(2).
(3)ICTAs. 11(2)(b), 6(4).
(4)1979 s. 12(2).
(5)1979 s. 12(2A); 1989 s. 126(2).
(6)1979 s. 12(3).
111979 s. 18(5)-(8); ICTA Sch. 29 §16.
121979 s. 14.
13(1)-(9)1979 s. 15(1)-(9).
(10)1981 s. 85.
(11)1979 s. 15(10).
141979 s. 16.
151979 s. 28(1), (2), 30; 1982 s. 86.
161979 s. 29(1)-(4).
171979 s. 29A(1), (2); 1981 s. 90.
181979 s. 62; 1981 s. 90(3)(a), (b).
191985 s.71(1)-(4), (6), (7).
201985 Sch. 21.
211979 s. 19(1), (2).
221979 s. 20.
231979 s. 21.
241979 s. 22.
251989 s. 127; 1990 Sch. 9 §2.
261979 s. 23.
271979 s. 24.
281979 s. 27.
291979 s. 25.
30(1)1979 s. 26(1); 1989 s. 135(1).
(2)1979 s. 26(1A); 1989 s. 135(1).
(3)-(7)1979 s. 26(2)-(6).
(8)1979 s. 26(7); 1989 s. 135(2).
(9)1979 s. 26(8); 1989 s. 135(3).
311979 s. 26A; 1989 s. 136.
321979 s. 26B; 1989 s. 136.
331979 s. 26C; 1989 s. 136.
341979 s. 26D; 1989 s. 137.
351988 s. 96; Sch.8 §1(3); 1989 Sch. 15 §4(2); 1990 s. 70(7)(b), Sch. 12 §2(2); 1979 s. 28(3); 1991 s. 78(7).
361988 s. 97.
37(1)-(3)1979 s. 31(1)-(3); CAA Sch. 1 §3.
(4)1979 s. 31(4); ICTA Sch. 29 §17.
381979 s. 32.
391979 s. 33; ICTA Sch. 29 §19.
401970 s. 269; 1981 s. 38(3), (4).
411979 s. 34; 1988 Sch. 13 §16; CAA Sch. 1 §3.
421979 s. 35.
431979 s. 36.
441979 s. 37.
451979 s. 127.
461979 s. 38.
471979 s. 39.
481979 s. 40(2).
491979 s. 41.
501979 s. 42.
511979 s. 19(4), (5).
521979 s. 43.
531982 s. 86(2)-(4), (6); 1985 Sch. 19 §1.
541982 s. 87; 1985 Sch. 19 §2.
55(1)1985 s. 68(4).
(2)1985 s. 68(5); 1988 Sch. 8 §11.
(3)1985 s. 68(5A); 1988 s. 118.
(4)1985 s. 68(6).
(5)1985 s. 68(7), (7A); 1988 s. 118; 1989 Sch. 15 §4; 1990 s. 70(7); 1991 s. 78(6), 99(1).
(6)1985 s. 68(8).
56(1)1982 Sch. 13 §1; 1985 Sch. 19 §5(1).
(2)1982 Sch. 13 §2; 1985 Sch. 19 §5(2)(b).
571982 Sch. 13 §4.
581979 s. 44.
591979 s. 60.
601979 s. 46.
611979 s. 99; AJA 1982 s. 46(2)(f).
621979 s. 49; 1981 s. 90(3)(a).
631979 s. 50.
641979 s. 47.
651979 s. 48.
661979 s. 61.
671980 s. 79; 1979 s. 56A; 1982 s. 84; 1989 s. 124(3).
681979 s. 51.
691979 s. 52.
701979 s. 53; 1981 s. 86.
711979 s. 54; 1981 s. 87.
721979 s. 55(1),(3)-(6); 1982 s. 84.
73(1)1979 s. 56(1); 1981 s. 87.
(2), (3)1979 s. 56(1A), (1B); 1982 s. 84(2).
741979 s. 56A; 1982 s. 84; 1989 Sch. 14 §6(1).
751979 s. 57.
761979 s. 58.
771988 Sch. 10 §1-4.
78(1), (2)1988 Sch. 10 §5(1), (2).
(3)1988 Sch. 10 §5(3); 1991 s. 89(3).
791988 Sch. 10 §6-9.
801991 s. 83.
811991 s. 84.
821991 s. 85.
831991 s. 86.
841991 s. 87.
85(1)1981 s. 88(1).
(2)-(9)1991 s. 88(1)-(8).
86(1)-(3)1991 Sch. 16 §1(1)-(3).
(4)1991 Sch. 16 §2.
(5)—
87(1), (2)1981 s. 80(1), (2).
(3)1980 s. 80(2A); 1991 s. 89(2).
(4)-(7)1981 s. 80(3)-(6).
(8)1981 s. 80(6A); 1991 Sch. 18 §1.
(9)1981 s. 80(7).
(10)1981 s. 80(1), (8); 1984 s. 70(3).
881981 s. 80A; 1991 Sch. 18 §2.
891981 s. 81; 1991 Sch. 18 §3.
901981 s. 82.
911991 Sch. 17 §4.
92(1)1991 Sch. 17 §2(3).
(2)1991 Sch. 17 §2(2), (4), (5).
(3)1991 Sch. 17 §3(1), (2).
(4)-(6)1991 Sch. 17 §3(3)-(5).
93(1)1991 Sch. 17 §5(1)(a), (b), (d), 6(1)(a), (b), (d).
(2)1991 Sch. 17 §5(1)(c), (2), (3).
(3)1991 Sch. 17 §6(1)(c), (2), (3).
(4)1991 Sch. 17 §7.
941991 Sch. 17 §8.
951991 Sch. 17 §9.
961981 s. 82A; 1991 Sch. 18 §4.
97(1)(a)1981 s. 83(1), (11); 1991 Sch. 17 §1(c), 18 §6(2).
(b)1981 s. 83(1A); 1991 Sch. 18 §6(3).
(2)-(6)1981 s. 83(2)-(6); 1990 Sch. 14 §18; 1991 Sch. 18 §6(4), (5).
(7)1981 s. 83(7); 1984 s. 71; 1991 Sch. 18 §6(5).
(8)-(10)1981 s. 83(8)-(10); 1991 Sch. 18 §5.
981981 s. 84.
99(1)1979 s. 93.
(2)1979 s. 92(1)(a), (b); 1987 s. 40(3).
(3)1979 s. 92(2), (3)(a); 1987 s. 40(4).
100(1)1980 s. 81(1).
(2)1979 s. 96.
(3)1979 s. 92(1)(d).
1011979 s. 98; 1980 s. 81.
1021989 s. 140.
1031990 s. 54.
104(1), (2)1985 Sch. 19 §8, 9(1), 17(1).
(3)1979 s. 66(3), (4); 1985 s. 68(9), (10), Sch. 19 §8(1)(c), 9(3).
(4)1985 Sch. 19 §8(2).
(5)1985 Sch. 19 §8(3).
(6)1985 Sch. 19 §10.
1051979 s. 66(1), (2); 1985 Sch. 19 §17(2).
1061975(2) s. 58; 1979 Sch. 7.
107(1), (2)1985 Sch. 19 §16(1), (2).
(3)-(6)1985 Sch. 19 §18
(7)-(9)1985 Sch. 19 §19.
1081982 s. 88; 1985 Sch. 19 §3.
109(1)-(3)1982 Sch. 13 §6(1), (2), 7(1), 8(1), (2)(a), (3), 9, 10.
(4), (5)1985 Sch. 19 §6(3), (4).
(6)1985 Sch. 19 §7(2), (3).
110(1)-(3)1985 Sch. 19 §11.
(4)1985 Sch. 19 §12.
(5)-(9)1985 Sch. 19 §13.
(10), (11)1985 Sch. 19 §14.
1111988 s. 113.
1121985 Sch. 19 §21(2), (3), 20.
1131982 Sch. 13 §6, 1985 Sch. 19 §5(5).
1141985 Sch. 19 §15.
1151979 s. 67; 1986 s. 59.
116(1)1984 s. 64(7)
(2)-(4)1984 Sch. 13 §7.
(5)-(8)1984 Sch. 13 §8.
(9)1984 Sch. 13 §9.
(10), (11)1984 Sch. 13 §10; 1985 s. 67(2)(c); 1989 s. 139; 1990 s. 70(6).
(12)-(14)1984 Sch. 13 §11.
(15)1984 Sch. 13 §12; 1990 s. 85.
117(1)1984 s. 64(2)(b), (c), (2A); 1991 s. 98.
(2)1984 s. 64(3).
(3)1984 s. 64(3A)-(3D); 1989 s. 139; 1990 Sch. 10 §28.
(4)-(6)1984 s. 64(3E)-(3G); 1991 Sch. 10 §1.
(7), (8)1984 s. 64(4), (5); 1989 Sch. 14 §6(4).
(9)1984 s. 64(5A)-(5D); 1989 s. 139; 1990 Sch. 10 §28.
(10)1984 s. 64(6); 1989 s. 139.
(11)(a)1984 s. 64(8).
(11)(b), (12)1984 s. 64(9)-(11); 1991 Sch. 10 §1.
(13)1991 Sch. 10 §1(5).
1181979 s. 132A; ICTA Sch. 29 §23; 1989 s. 96(3).
1191979 s. 33A; ICTA Sch. 29 §20.
120(1)1988 s. 84.
(2)-(7)1979 s. 32A; ICTA Sch. 29 §18.
1211979 s. 71.
1221979 s. 72
1231979 s. 73.
1241979 s. 74.
1251979 s. 75; 1988 Sch. 8 §7.
1261979 s. 77; 1982 Sch. 13 §5(3).
1271979 s. 78.
128(1)1979 s. 79(1).
(2)1979 s. 79(1), first and second provisos; 1981 s. 91.
(3), (4)1979 s. 79(2), (3).
1291979 s. 80.
1301979 s. 81.
1311982 Sch. 13 §5(1), (2).
1321979 s. 82; 1982 Sch. 13 §5(3).
1331979 s. 83.
134(1)1979 s. 84(1).
(2)1979 s. 84(2), (3).
(3)1979 s. 84(4); 1985 s. 67(2).
(4)-(6)1979 s. 84(5)-(7).
1351979 s. 85; 1982 Sch. 13 §5(3).
1361979 s. 86.
1371979 s. 87; 1987(2) Sch. 6 §5.
1381979 s. 88.
139(1), (2)1970 s. 267(1), (2); 238(4).
(3)1970 s. 267(2A); 1990 s. 65(1).
(4)1970 s. 267(3); 1980 s. 81(2).
(5)-(7)1970 s. 267(3A)-(3C); 1977 s. 41.
(8)1987(2) Sch. 6 §2.
(9)1970 s. 267(4).
1401970 s. 268A; 1977 s. 42.
1411979 s. 89; 1981 s. 91(2).
1421979 s. 90; 1981 s. 90(3).
143(1), (2)1985 s. 72(1), (2); 1987(2) s. 81(1), (2).
(3), (4)1985 s. 72(2A), (2B); 1987(2) s. 81(3).
(5), (6)1985 s. 72(3), (4).
144(1)-(4)1979 s. 137(1)-(4); 1987(2) s. 81.
(5)-(9)1979 s. 137(6)-(10); 1987(2) s. 81.
1451982 Sch. 13 §7.
1461979 s. 138; 1980 s. 84(5), (6); 1987(2) s. 81.
1471979 s. 139.
1481991 s. 102.
1491991 Sch. 10 §4.
1501979 s. 149C; 1985 Sch. 19 §16(3); ICTA Sch. 29 §26; 1990 Sch. 14 §17; 1991 s. 99(2).
151(1), (2)1979 s. 149D(1), (2); ICTA Sch. 29 §26.
(3)1979 s. 149D(2A); 1988 s. 116.
152(1), (2)1979 s. 115(1), (2).
(3), (4)1979 s. 115(3).
(5)-(8)1979 s. 115(4)-(7).
(9)1979 s. 115(7A); 1988 Sch. 8 §9.
(10), (11)1979 s. 115(8), (9).
1531979 s. 116.
154(1), (2)1979 s. 117(1), (2); 1990 s. 40(2).
(3), (4)1979 s. 117(2A), (3); 1990 s. 40(3), (4).
(5)-(7)1979 s. 117(4)-(6).
1551979 s. 118; 1988 s. 112.
1561979 s. 119.
1571979 s. 120; 1985 s. 70(9).
1581979 s. 121.
1591989 s. 129.
1601989 s. 133.
1611979 s. 122.
1621979 s. 123.
1631985 s. 69; 1991 s.100.
1641985 s. 70(1)-(8); 1991 s. 100.
165(1), (2)1979 s. 126(1), (1A); 1989 Sch. 14 §1.
(3)1979 s. 126(2); 1985 s. 70(9); 1989 Sch. 14 §1(3).
(4)-(6)1979 s. 126(3)-(5).
(7)-(9)1979 s. 126(6)-(8); 1981 s. 90(3)(a); 1985 s. 70(9).
(10), (11)1979 s. 126(9), (10); 1989 Sch. 14 §1.
1661979 s. 126A; 1989 Sch. 14 §2.
1671979 s. 126B; 1989 Sch. 14 §2.
1681981 s. 79; 1989 Sch. 14 §6; 1991 s. 92(2).
1691986 s. 58; 1989 Sch. 14 §6.
170(1)1970 s. 238(4); 1988 Sch. 14 Part V Note 3
(2)1970 s. 272(1); 1989 s. 138(1); 1990 s. 70(2).
(3)-(8)1970 s. 272(1A)-(1F); 1989 s. 138(2); 1990 s. 86.
(9)1970 s. 272(2); 1987(2) s. 79; CCCPA Sch. 2.
(10), (11)1970 s. 272(3), (4); 1989 s. 138(3), (4).
(12), (13)1970 s. 272(5).
(14)1970 s. 272(6); LRTA 1984 Sch. 6 §7.
171(1)1970 s. 273(1).
(2)1970 s. 273(2); 1980 s. 81(4); 1987(2) s. 64(3); 1990 s. 65(2).
(3)1970 s. 273(2A); 1988 s. 115.
(4)1970 s. 273(3).
1721970 s. 273A; 1990 s. 70.
1731970 s. 274.
174(1)-(3)1970 s. 275(1), (1A), (1B); 1990 s. 70(3).
(4)1970 s. 275(2).
(5)1970 s. 275(3); 1980 s. 81(5).
175(1)1970 s. 276(1); 1987(2) s. 64(4).
(2)1970 s. 276(1A); 1987(2) s. 64(4); 1990 s. 65(3).
(3)1970 s. 276(2).
(4)1990 s. 65(6).
1761970 s. 280; CCCPA Sch. 2; 1988 Sch. 8 §6.
1771970 s. 281; 1990 s. 70(4).
178(1)-(3)1970 s. 278(1)-(3).
(4)-(6)1970 s. 278(3B)-(3D); 1989 s. 138(5).
(7)1970 s. 278(3F); 1989 s. 138(5).
(8)-(10)1970 s. 278(4)-(6).
179(1)-(3)1970 s. 278(1)-(3); 1987(2) Sch. 6 §4(2).
(4)1970 s. 278(3A); 1987(2) Sch. 6 §4(2).
(5)-(9)1970 s. 278(3B)-(3F); 1989 s. 138(5).
(10)1970 s. 278(4).
(11)1970 s. 278(5); 1987(2) Sch. 6 §4(3).
(12)1970 s. 278(5A); 1987(2) Sch. 6 §4(4).
(13)1970 s. 278(6).
180(1), (2)1970 s. 278(8); 1987(2) s. 95(2); 1989 s. 138(7).
(3)-(7)1989 s. 138(8)-(12).
1811970 s. 278A; 1970(F) s. 27.
1821988 Sch. 11 §1, 2.
1831988 Sch. 11 §3.
1841988 Sch. 11 §4, 5, 6; 1990 s. 70(8).
1851988 s. 105(1)-(5).
1861988 s. 106.
1871988 s. 107.
1881989 s. 132.
189ICTA s. 346.
190ICTA s. 347.
1911989 s. 134.
1921980 s. 117, Sch. 18 §9, 10, 15, 23.
1931987(2) s. 80.
1941988 s. 62.
1951988 s. 63.
1961988 s. 64.
1971984 s. 79.
1981984 s. 80.
1991989 s. 131.
2001990 s. 64.
201(1), (2)ICTAs. 122(1).
(3)ICTAs. 122(3).
(4)ICTAs. 122(8).
202(1), (2)1970(F) s. 29(5), Sch. 6 §3.
(3), (4)1970(F) Sch. 6 §4.
(5), (6)1970(F) Sch. 6 §5.
(7), (8)1970(F) Sch. 6 §6.
(9)-(11)1970(F) Sch. 6 §7.
2031970(F) s. 29(6), (7), (9), Sch. 6 §8, 9.
2041979 s. 140, 149A(2).
2051979 s. 141.
2061979 s. 142; 1988 s. 101.
207(1)-(3)1979 s. 142A(1)-(3); ICTA Sch. 29 §24.
(4), (5)1979 s. 142A(4A), (4B); 1989 s. 91; S.I. 1989/1299.
(6)1979 s. 142A(4).
2081985 Sch. 19 §22, 23.
2091979 s. 142A(5-7); 1989 s. 92.
2101979 s. 143.
2111970 s. 267A; 1990 Sch. 9 §1.
2121990 s. 46; 1991 Sch. 7 §14.
2131990 s. 47.
2141990 Sch. 8; 1991 Sch. 7 §15.
2151979 s. 149A(1); ICTA Sch. 29 §26.
2161988 Sch. 12 §1, 4.
2171988 Sch. 12 §5.
2181970 s. 342; HCPA Sch. 2 §18; 1991 s. 95, 96.
2191970 s. 342A; HA 1974 s. 11; HCPA Sch. 2 §18; 1991 s. 95, 96.
2201970 s. 342B; 1984 s. 56(3).
2211979 s. 123A; ICTA Sch. 29 §22.
2221979 s. 101; ICTA Sch. 29 §21; 1991 s. 93.
223(1)-(3)1979 s. 102(1)-(3); 1991 s. 94.
(4)1980 s. 80(1); 1991 s. 94.
(5), (6)1979 s. 102(5), (6); 1991 s. 94.
(7)1979 s. 102(3), (4); 1988 Sch. 8 §8.
2241979 s. 103.
2251979 s. 104.
226(1), (2)1979 s. 105(1), (2); 1988 s. 111(1), (2).
(3)1988 s. 111(3).
(4)-(7)1979 s. 105(3)-(6).
2271990 s. 31.
2281990 s. 32.
2291990 s. 33.
2301990 s. 34.
2311990 s. 35.
2321990 s. 36.
2331990 s. 37.
2341990 s. 38.
2351990 s. 39.
2361990 s. 40(5)-(8).
2371979 s. 144.
2381979 s. 144A; ICTA Sch. 29 §25.
2391979 s. 149; 1981 s. 90(3); ITA Sch. 8 §11; CCCPA Sch. 2.
2401979 s. 106, 129.
241(1)1984 s. 50(1).
(2)1984 s. 50(2)-(9).
(3)1984 Sch. 11 §1; 1985 s. 70(10).
(4)-(8)1984 Sch. 11 §4-7.
2421979 s. 107; 1984 s. 63; 1986 s. 60.
2431979 s. 108.
2441979 s. 109.
2451979 s. 110.
2461979 s. 111.
2471979 s. 111A; 1982 s. 83.
2481979 s. 111B; 1982 s. 83.
2491979 s. 112.
2501979 s. 113; 1988 Sch. 6 §6(5).
2511979 s. 134.
2521979 s. 135.
253(1)-(5)1979 s. 136(1)-(5).
(6)-(8)1979 s. 136(5A)-(5C); 1990 s. 83.
(9)1979 s. 136(6); 1990 s. 83.
(10)-(12)1979 s. 136(7)-(9).
(13)1979 s. 136(9A); 1990 s. 83.
(14), (15)1979 s. 136(10), (11); 1989 Sch. 12 §6.
2541979 s. 136A; 1990 s. 84.
2551979 s. 136B; 1990 s. 84.
2561979 s. 145.
2571979 s. 146; 1981 s. 90; ITA Sch. 8 §9.
2581979 s. 147; ITA Sch. 8 §10; 1985 s. 95(1)(b).
2591979 s. 146A; 1989 s. 125.
2601979 s. 147A; 1989 Sch. 14 §4.
2611979 s. 147B; 1989 Sch. 14 §4.
2621979 s. 128; 1989 s. 123.
2631979 s. 130.
2641983(2) s. 7; PCA Sch. 3 §6.
2651984 s. 126; 1985 s. 96.
2661976 s. 131.
2671991 s. 78(1)-(3), (8).
2681979 s. 131.
2691979 s. 133.
2701981 s. 135.
2711979 s. 149B; ICTA Sch. 29 §26; 1988 Sch. 12 §7(b), Sch. 13 §17; 1990 s. 28(3), 81, Sch. 18 §3; 1991 s. 57(4).
2721979 s. 150(1)-(4), (6).
2731979 s. 152.
2741979 s. 153.
2751979 s. 18(4); 1984 s. 69; CDPA 1988 Sch. 7 §26.
276(1)1973 s. 38(1); ICTA s. 830(1).
(2), (3)1973 s. 38(2), (3).
(4)-(6)1973 s. 38(3A)-(3C); 1984 s. 81(2); 1989 s. 130(1).
(7)1973 s. 38(4); ICTA Sch. 29 §12.
(8)1973 s. 38(5); 1984 s. 81.
2771979 s. 10.
2781979 s. 11.
279(1)-(6)1979 s. 13; 1991 s. 97.
(7)1988 s. 104.
(8)1991 s. 97.
2801979 s. 40(1).
2811979 s. 7A; 1989 Sch. 14 §5.
2821979 s. 59.
283(1)1975(2) s. 47(1); 1989 s. 179(1).
(2)1975(2) s. 47(4).
(3)1975(2) s. 47(8).
(4), (5)1975(2) s. 47(11),(12).
2841979 s. 154.
2851987(2) s. 73; ICTA s. 841(3).
2861979 s. 63 ICTA Sch. 29 §15.
2871979 s. 5(1C), 92(3), 102(5), (7), 137(10), 142A(5), 149D(3), Sch. 2 §1; 1984 s. 64(3F), (12), 126(1), (4); 1985 s. 96(1), Sch. 19 §21(4); 1987(2) s. 73, 81, 95(2), Sch. 6 §2, 4, 5; ICTA s. 828, Sch. 29 §24, 26; 1989 s. 92(6); 1990 s. 46(9); 1991 s. 94, Sch. 10 §1, Sch. 17 §4(8).
2881979 s. 155; 1979 s. 64; 1984 s. 64; 1985 s. 72(6); ICTA Sch. 29 §27; 1988 Sch. 13 §18; 1989 Sch. 14 §6; 1990 s. 127(2).
289—
290—
291—
Sch. 1
§1(1)1979 Sch. 1 §5(1); 1980 s. 77(4)(c); 1981 s. 89(2); DLA 1991.
(2)1979 Sch. 1 §5(1A); 1981 s. 89(3).
(3)1979 Sch. 1 §5(1B); 1981 s. 89(3); 1982 s. 80(3).
(4)1979 Sch. 1 §5(1C); 1981 s. 89(3).
(5)1979 Sch. 1 §5(1D); 1981 s. 89(3); 1982 s. 80(3).
(6)1979 Sch. 1 §5(2); Mental Health Act 1983 Sch. 4 §49; 1981 s. 89(4); DLA 1991; SSCP.
(7)1979 Sch. 1 §5(3); 1981 s. 89(5).
2(1)1979 Sch. 1 §6(1); 1980 s. 78(2).
(2)1979 Sch. 1 §6(2); 1980 s. 78(3); 1982 s. 80(3)(b), (d).
(3)1979 Sch. 1 §6(3); 1980 s. 78(3); 1982 s. 80(3)(e).
(4)1979 Sch. 1 §6(4); 1980 s. 78(3); 1982 s. 80(3)(c), (d).
(5)1979 Sch. 1 §6(5); 1980 s. 78(3).
(6)1979 Sch. 1 §6(6); 1980 s. 78(3); 1982 s. 80(3)(d).
(7)-(9)1979 Sch. 1 §6(7)-(9); 1980 s. 78(3).
Sch. 2
§1-31979 Sch. 5 §1-3; 1982 Sch. 13 §11.
4(1)—
(2)1979 Sch. 5 §4(1).
(3)-(7)1979 s. 65.
(8)-(13).1979 Sch. 5 §4(2)-(7).
5-81979 Sch. 5 §5-8.
9-151979 Sch. 5 §9, 10.
161979 Sch. 5 §11.
171979 Sch. 5 §12.
181979 Sch. 5 §13; 1982 Sch. 13 §11.
19-231979 Sch. 5 §14-18.
Sch. 3
§11988 Sch. 8§1; 1989 Sch. 15§4(2); 1990 s. 70(7)(b),
Sch. 12§2(2); 1991 s. 78(7).
21988 Sch. 8§2.
31988 Sch. 8§3.
41988 Sch. 8§4; 1989 Sch. 15§3.
51988 Sch. 8§5.
61988 Sch. 8§10.
71988 Sch. 8§12; 1990 s. 63.
81988 Sch. 8§13; 1989 Sch. 15§5.
91988 Sch. 8§14.
Sch. 4
§11988 Sch. 9§1; 1991 s. 101(2).
21988 Sch. 9§2; 1991 s. 101(3), (4).
31988 Sch. 9§2A; 1991 s. 101(5).
4(1)-(4)1988 Sch. 9§3; 1989 Sch. 15§2; 1991 s. 101(6)-(8)
(5)1989 Sch. 15§1.
5-81988 Sch. 9§4-7.
91988 Sch. 9§8; 1991 s. 101(9).
Sch. 51991 Sch. 16§3-16.
Sch. 6
§1-121985 Sch. 20§1-12; 1991 s. 100.
131985 Sch. 20§13; 1988 s. 110; 1991 s. 100.
141985 Sch. 20§14.
151985 Sch. 20§15; 1988 s. 110.
161985 Sch. 20§16; 1988 s. 110.
Sch. 7
§11979 Sch. 4§1; ITA 1984 Sch. 8§12; 1989 Sch. 14§3(2).
21979 Sch. 4§2; 1989 Sch. 14§3(3).
31979 Sch. 4§3; ITA 1984 Sch. 8§12; 1989 Sch. 14§3(4).
41979 Sch. 4§4; 1989 Sch. 14§3(5).
5, 61979 Sch. 4§5, 6; 1989 Sch. 14§3(6).
71979 Sch. 4§7; 1989 Sch. 14§3(7).
81979 Sch. 4§8; 1985 s. 70(9).
Sch. 81979 Sch. 3.
Sch. 9
§1-31979 Sch. 2§1-3.
Part II1979 Sch. 2 Part II together with the securities specified in the Capital Gains Tax (Gilt-edged Securities) Orders 1979-1991 made under paragraph 1 of Schedule 2 to the 1979 Act; Gas Act 1986 (c. 44) s. 50(3).
 
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