Pozitivní saldo mezi kapitálovými zisky a ztrátami se zdaňovalo takto: pokud byly zisky reinvestovány v roce, kdy jich bylo dosaženo, pětina těchto zisků se zdaňovala v tom roce a pětina v každém z následujících čtyř let.
A positive balance between capital gains and capital losses was taxable as follows: when the proceeds were reinvested in the year they were realised, one fifth of the proceeds were taxable in the year they were realised and a further fifth in each of the following four years.