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Part IIIU.K. Income Tax, Corporation Tax and Capital Gains Tax

chapter IVU.K. Capital Gains

Unification of rates of tax on income and capital gainsU.K.

F1100. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .U.K.

Textual Amendments

F1S. 100 repealed (6.3.1992 with effect as mentioned in s. 289 of the repealing Act) by Taxation of Chargeable Gains Act 1992 (c. 12), ss. 289, 290, Sch.12 (with ss. 101(1), 201(3), 290, Sch. 11 paras. 22, 26(2), 27)