17In section 31 (consideration chargeable to tax on income) the following subsection shall be inserted after subsection (3)—[for text see Capital Gains Tax Act 1979 (c. 14) s.31(4)].
17In section 31 (consideration chargeable to tax on income) the following subsection shall be inserted after subsection (3)—[for text see Capital Gains Tax Act 1979 (c. 14) s.31(4)].