CGTA 1979 definition

CGTA 1979 means the Capital Gains Tax Xxx 0000;
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CGTA 1979 means the Capital Gains Tax Act 1979;
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Examples of CGTA 1979 in a sentence

  • Information for the 2005/06 academic year commencing 1 September 2005 is in Inland Revenue Budget Note 32, 16 March 2005.] SP5/86 Relief for replacement of business assets: Employees and office holders Relief which is available to a person carrying on a trade under Sections 152-156 TCGA 1992 (Sections 115 to 119, CGTA 1979) is extended by Section 158(1)(c), TCGA 1992(Section 121(1)(c), CGTA 1979) to include employees and office-holders.

  • At present, under Section 252(1) TCGA 1992 (Section 135(1) CGTA 1979), direct transfers from one foreign bank account to another are treated as a disposal and an acquisition of assets for capital gains tax purposes.

  • Partnership: Assets owned by a partner Provided that the other conditions of Sections 152-158 TCGA 1992 (Sections 115-121 CGTA 1979) are satisfied, relief is available to the owner of assets which are let to a trading or professional partnership of which he is a member and which are used for the purposes of the partnership trade or profession.

  • Subject to Bankruptcy Rule 9010, all distributions to any Holder or permitted designee, as applicable, of an Allowed Claim or Allowed Interest shall be made to the Distribution Agent, who shall transmit such distribution to the applicable Holders or permitted designees of Allowed Claims or Allowed Interests on behalf of the applicable Debtors.

  • For the purposes of paragraphs 19(1) and 19(2) ‘reorganisation of share capital’ includes not only reorganisation of one company's share capital within Section 126 or Section 132 TCGA 1992 (Section 77 or Section 82 CGTA 1979), but also certain takeovers, reconstructions and amalgamations involving more than one company within Section 135 TCGA 1992 (Section 85 CGTA 1979) or Section 136 TCGA 1992 (Section 86 CGTA 1979).

  • Sections 140 to 143 of the CGTA 1979, as originally enacted, dealt with insurance, and section 142 (in particular) concerned underwriters.90 Section 142A had been inserted into CGTA 1979 as a consequential amendment by ICTA 1988, s 844 and Sch 29 para 24.

  • Short delay by owner occupier in taking up residence: Sections 222-224 TCGA 1992 (Sections 101-103 CGTA 1979) - Replaced by ESC D49 D5.

  • This Statement concerns the application of paragraph 19, Schedule 2 TCGA 1992 (paragraph 14, Schedule 5, CGTA 1979) to unquoted shares and securities held on 6 April 1965.

  • Full particulars of each claim under section 115 or 116 CGTA 1979 or under sections 152 or 153 TCGA 1992 made prior to the date of this Agreement to which section 117 CGTA 1979 or section 154 TCGA 1992 applies and which affects any asset which was owned by the Company on or after the Accounts Date have (except where the held over gain is treated as having accrued prior the Accounts Date) been disclosed in writing to the Purchaser.

  • Full particulars of each claim under Section 115 or 116 CGTA 1979 or under Sections 152 or 153 TCGA 1992 made prior to the date of this Agreement to which Section 117 CGTA 1979 or Section 154 TCGA 1992 applies and which affects any asset which was owned by the Company on or after the Accounts Date (except where the held-over gain is treated as having accrued prior to the Accounts Date) have been disclosed in writing to the Purchaser.

Related to CGTA 1979

  • the 1973 Act means the Water Act 1973;

  • the 1978 Act means the National Health Service (Scotland) Act 1978 (c. 29),

  • 15(519) means the weekly statistical release designated as such, or any successor publication, published by the Board of Governors of the Federal Reserve System. The date of determination of a Make-Whole Premium will be the third Business Day prior to the applicable prepayment date and the "most recent H.15(519)" means the H.15(519) published prior to the close of business on the third Business Day prior to the applicable prepayment date.

  • VATA 1994 means the Value Added Tax Xxx 0000;

  • the 1996 Act means the Education Act 1996;

  • the 1993 Act means the Pension Schemes Act 1993; “the 1995 Act” means the Pensions Act 1995;

  • H.15(519) means the weekly statistical release designated as H.15(519), or any successor publication, published by the Board of Governors of the Federal Reserve System.

  • the 1985 Act means the Companies Act 1985;

  • the 1988 Act means the Local Government Finance Act 1988.

  • TCGA 1992 means the Taxation of Chargeable Gains Xxx 0000;

  • 911 Trunk A trunk capable of transmitting a 9-1-1 dialed call to the Selective Router, and used for the single purpose of transmission of 9-1-1 calls in accordance with applicable NENA Standards. Access Service Request (ASR): The Ordering and Billing Forum document designated by CenturyLink to be used by the Parties to add, establish, change or disconnect services or trunks for the purpose of providing special access, Switched Access Services, and Interconnection. Access Services: Interstate and intrastate Switched Access Services, Special Access and/or Private Line services, as appropriate. Act or the Act: The Communications Act of 1934, as amended by the Telecommunications Act of 1996, and as amended from time to time and codified at 47 U.S.C. §§151, et seq. ACTL: Access Customer Terminal Location as defined by Telcordia.

  • NI 58-101 means National Instrument 58-101 Disclosure of Corporate Governance Practices;

  • NI 54-101 means National Instrument 54-101 Communication with Beneficial Owners of Securities of a Reporting Issuer;