35(1)In section 526(4) (charge where approved CSOP scheme option granted at a discount: deductions of charge from amount chargeable under other provisions), for the words from the beginning to “deductions” substitute “Section 480(4) (gain realised on acquisition of securities pursuant to option etc) provides for a deduction”.
(2)Sub-paragraph (1) has effect—
(a)so far as relating to section 194, in accordance with the provision made for the repeal of Chapter 8 of Part 3, and
(b)otherwise, on and after the day appointed under paragraph 3(2).