Capital Gains Tax Act 1979 (repealed 6.3.1992)
Write the words of this act the way you think they should read. Solon shows your change as a redline against the published text and pins it to that exact text, so it can never be applied to wording you did not see.
Change 1
60 Partnerships.
Where two or more persons carry on a trade or business in partnership— (a) tax in respect of chargeable gains accruing to them on the disposal of any partnership assets shall, in Scotland as well as elsewhere in the United Kingdom, be assessed and charged on them separately, and (b) any partnership dealings shall be treated as dealings by the partners and not by the firm as such, and (c) section 112(1)(2) of the Taxes Act 1988 (residence of partnerships) shall apply in relation to tax chargeable in pursuance of this Act as it applies in relation to income tax.
60 Partnerships.
Where two or more persons carry on a trade or business in partnership— (a) tax in respect of chargeable gains accruing to them on the disposal of any partnership assets shall, in Scotland as well as elsewhere in the United Kingdom, be assessed and charged on them separately, and (b) any partnership dealings shall be treated as dealings by the partners and not by the firm as such, and (c) section 112(1)(2) of the Taxes Act 1988 (residence of partnerships) shall apply in relation to tax chargeable in pursuance of this Act as it applies in relation to income tax.
One line that says what changes, such as "Halve the dog tax".
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