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(1)In the case of the Post Office, section 61 of the [1965 c. 25.] Finance Act 1965 (company reconstructions without change of ownership) shall, as from the appointed day, apply, so far as applicable, as if the Postmaster General had been a company and the condition mentioned in subsection (1)(a) were satisfied.
(2)Part III of the Finance Act 1965 (capital gains) shall apply in relation to a disposal by the Post Office of an asset acquired by virtue of this Part of this Act as if the acquisition or provision of the asset by the Crown had been the acquisition or provision of it by the Post Office.
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