TCGA 1992
75In 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”.
75In 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”.