75U.K.In section 228 (conditions for relief: supplementary), in subsection (6), for the words from “, and either” to “section 10B” substitute “ chargeable to capital gains tax or corporation tax on gains ”.
75U.K.In section 228 (conditions for relief: supplementary), in subsection (6), for the words from “, and either” to “section 10B” substitute “ chargeable to capital gains tax or corporation tax on gains ”.