[F17(1)In section 172(4), the words “ section 11(2)(b), (c), (d) or (e) of the Taxes Act ” shall be treated as substituted for the words “section 10(3)”.U.K.
(2)This paragraph shall apply in relation to disposals made or assumed to have been made in accounting periods beginning after 31st December 1992.]
Textual Amendments
F1Sch. 7B inserted (27.7.1993) by 1993 c. 34, s. 102(2), Sch.11