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Finance Act 1971

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12In section 270 of the [1970 c. 10.] Income and Corporation Taxes Act 1970—

(a)in subsection (3) after the word “disposal” there shall be inserted the words “and the asset consists of specified securities ” and for the words from “subsections (1) and (2)” to “(1) above ” there shall be substituted the words “the provisions of Schedule 10 to the Finance Act 1971 applying to such securities ”, and

(b)after subsection (5) there shall be added the following subsection:—

“(6)In this section ' specified securities' has the same meaning as in section 41 of the [1969 c. 32.] Finance Act 1969.”

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