Capital Gains Tax Act 1979

The Capital Gains Tax Act 1979 (c. 14) was an act of the Parliament of the United Kingdom that consolidated enactments relating to capital gains tax in the United Kingdom.

Provisions Repealed enactments Section 158(1) of the act repealed 17 enactments and revoked 25 instruments, listed in schedule 8 to the act.

+Enactments repealed by section 158(1)CitationShort titleExtent of repeal1965 c. 25Finance Act 1965Part III, except section 45(12).Section 94.Schedules 6 to 9.Schedule 10, except paragraph 15.1966 c. 18Finance Act 1966Section 43.Schedule 10.1967 c. 54Finance Act 1967Section 32.Section 35.Section 37.Section 45(3)(h).Schedule 13.1968 c. 44Finance Act 1968Section 32.Section 34.Section 61(5).Schedules 11 and 12.1969 c. 32Finance Act 1969Sections 41 and 42.Section 61(3)(e).Schedules 18 and 19.1970 c. 9Taxes Management Act 1970Section 47(4).In section 57(3)(c) the words "or under any provision in the Finance Act 1965 ".1970 c. 10Income and Corporation Taxes Act 1970In Schedule 15—paragraphs 6 and 7; in Part I of the Table in paragraph 11 the entries amending the Finance Act 1965; in Part II of that Table the entries amending—the Finance Act 1965 (except section 93), the Finance Act 1967, the Finance Act 1968, Schedules 18 and 19 to the Finance Act 1969; paragraph 12(1).1970 c. 24Finance Act 1970In section 28(1) the words from "section 41 " to "1969 and of ".1971 c. 68Finance Act 1971Section 55, except subsection (5).Section 56.Sections 58 to 60.In section 69(3) the words from "Part IV " to the end of the subsection.In Schedule 3 paragraph 10.In Schedule 6 paragraph 91.In Schedule 8 paragraph 16(1).Schedule 9, except paragraph 4.Schedule 10.Schedule 12.1972 c. 41Finance Act 1972Sections 112 to 119.In section 124(2) the words "or gains " before paragraph (a), and in paragraph (a) the words "or gains " (in three places) and the words " or section 40(1) of the Finance Act 1965.".Section 134(3)(c).In Schedule 24 paragraphs 1 and 2.1973 c. 51Finance Act 1973Section 37.Section 51.In section 54(1) the words "capital gains tax ".In Schedule 16 paragraph 15.Schedule 20.In Schedule 21 paragraph 4.1974 c. 30Finance Act 1974Section 8(8).Sections 31 to 33.Section 48.In section 57(3)(b) the words from "and so far " to the end of the paragraph.In Schedule 8 paragraph 6.1975 c. 7Finance Act 1975Section 53.In Schedule 12 paragraphs 12, 13 and 17.1975 c. 45Finance (No. 2) Act 1975Section 44(4).Section 57.Sections 59 to 64.In section 75(3)(c) the words from "and so far " to the end of the paragraph.In Schedule 8 paragraph 5.1976 c. 40Finance Act 1976Sections 52 and 53.Sections 55 and 56.In Schedule 11 paragraphs 1 and 6.1977 c. 36Finance Act 1977Section 40.Section 43.In section 59(3)(c) the words from "and, so far " to the end of the paragraph.1978 c. 42Finance Act 1978Section 44.In section 45 subsections (1) to (4), and in subsection (6) the words from "and subsections (2)" to the end of the subsection.Sections 46 to 52.In section 80(3)(c) the words from "and so far " to the end of the paragraph.Schedules 7 and 8.In Schedule 11 paragraph 2.

+Statutory instruments revoked by section 158(1)CitationTitleExtent of revocationSI 1970/173Capital Gains Tax (Exempt Gilt-edged Securities) Order 1970The whole order.SI 1970/1741Capital Gains Tax (Exempt Gilt-edged Securities) (No. 2) Order 1970The whole order.SI 1971/793Capital Gains Tax (Exempt Gilt-edged Securities) Order 1971The whole order.SI 1971/1366Capital Gains Tax (Exempt Gilt-edged Securities) (No. 2) Order 1971The whole order.SI 1971/1786Capital Gains Tax (Exempt Gilt-edged Securities) (No. 3) Order 1971The whole order.SI 1972/244Capital Gains Tax (Exempt Gilt-edged Securities) Order 1972The whole order.SI 1972/1015Capital Gains Tax (Exempt Gilt-edged Securities) (No. 2) Order 1972The whole order.SI 1973/241Capital Gains Tax (Exempt Gilt-edged Securities) Order 1973The whole order.SI 1973/716Capital Gains Tax (Exempt Gilt-edged Securities) (No. 2) Order 1973The whole order.SI 1973/1769Capital Gains Tax (Exempt Gilt-edged Securities) (No. 3) Order 1973The whole order.SI 1974/693Capital Gains Tax (Exempt Gilt-edged Securities) Order 1974The whole order.SI 1974/1071Capital Gains Tax (Exempt Gilt-edged Securities) (No. 2) Order 1974The whole order.SI 1974/1907Capital Gains Tax (Exempt Gilt-edged Securities) (No. 3) Order 1974The whole order.SI 1975/354Capital Gains Tax (Exempt Gilt-edged Securities) Order 1975The whole order.SI 1975/1129Capital Gains Tax (Exempt Gilt-edged Securities) (No. 2) Order 1975The whole order.SI 1975/1757Capital Gains Tax (Exempt Gilt-edged Securities) (No. 3) Order 1975The whole order.SI 1976/698Capital Gains Tax (Exempt Gilt-edged Securities) (No. 1) Order 1976The whole order.SI 1976/1859Capital Gains Tax (Exempt Gilt-edged Securities) (No. 2) Order 1976The whole order.SI 1977/347Capital Gains Tax (Exempt Gilt-edged Securities) (No. 1) Order 1977The whole order.SI 1977/919Capital Gains Tax (Exempt Gilt-edged Securities) (No. 2) Order 1977The whole order.SI 1977/1136Capital Gains Tax (Exempt Gilt-edged Securities) (No. 3) Order 1977The whole order.SI 1977/1614Capital Gains Tax (Exempt Gilt-edged Securities) (No. 4) Order 1977The whole order.SI 1978/141Capital Gains Tax (Exempt Gilt-edged Securities) (No. 1) Order 1978The whole order.SI 1978/1312Capital Gains Tax (Exempt Gilt-edged Securities) (No. 2) Order 1978The whole order.SI 1978/1838Capital Gains Tax (Exempt Gilt-edged Securities) (No. 3) Order 1978The whole order.

Subsequent developments The whole act was repealed by section 290(3) of, and schedule 12 to, the Taxation of Chargeable Gains Act 1992, which came into force on 6 March 1992.

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