Capital Gains Tax Act, 1975


51.—(1) Schedule 1 (computation), Schedule 2 (companies and shareholders), Schedule 3 (leases), and Schedule 4 (administration) shall have effect for the purposes of this Act.

(2) So far as the provisions of this Act as modified by Part II of Schedule 1 require the computation of a gain by reference to events before the 6th day of April, 1974, all those provisions, including Part I of Schedule 1 and Schedules 2 and 3 and the provisions fixing the amount of the consideration deemed to be given on a disposal or an acquisition, shall apply except so far as expressly excluded.