Finance Act 1995

12 (1) In the following provisions for “linked solely” substitute “linked”—

(a) section 432C(1), section 432D(1) (twice) and section 432E(3)(a) and (b) and (6)(a) of the Taxes Act 1988;

(b) paragraph 1(5)(b)(i) of Schedule 19AB to the Taxes Act 1988;

(c) paragraph 1(4)(b) of Schedule 18 to the [1994 c. 9.] Finance Act 1994.

(2) The amendments made by paragraph 11 above do not affect the meaning of “linked assets”, and related expressions, in sections 214 and 214A of the [1992 c. 12.] Taxation of Chargeable Gains Act 1992 (transitional provisions relating to changes made in 1990 and 1991).

(3) In section 432 of the Taxes Act 1988 for “class” in each place where it occurs substitute “category”.