3(1)In section 38(2) of the Finance Act 1973 for “In this section and in Schedule 15 to this Act” there shall be substituted “Schedule 15 to this Act shall have effect and in that Schedule”.
(2)In paragraphs 2 and 4 of Schedule 15 to that Act for “38 of this Act” there shall be substituted “276 of the Taxation of Chargeable Gains Act 1992”.