74 Taxation of the Post Office’s profits and capital gains.U.K.
(1)F1. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
(2)[F2The [F3M1Taxation of Chargeable Gains Act 1992]] 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.
Textual Amendments
F2Words in s. 74(2) substituted by Capital Gains Tax Act 1979 (c. 14), Sch. 7 para. 8(b) Table Pt. II
F3Words in s. 74(2) substituted (6.3.1992 with effect as mentioned in s. 289(1)(2) of the substituting Act) by virtue of Taxation of Chargeable Gains Act 1992 (c. 12), ss. 289, 290, Sch. 10 para.1 (with ss. 60, 101(1), 201(3))
Marginal Citations