Capital Gains Tax Act 1979

4 Except in relation to anything done before 25th March 1973, paragraph 2(3) above shall have effect subject to the following amendments—

(a) for the words “quoted on the London Stock Exchange ” there shall be substituted the words “listed in The Stock Exchange Daily Official List ” and for the words “so quoted ” the words “quoted in that List ” ;

(b) for the words “the Stock Exchange Official Daily List ” there shall be substituted the words “The Stock Exchange Daily Official List ”;

(c) for the words “some other stock exchange in the United Kingdom affords a more active market” there shall be substituted the words “The Stock Exchange provides a more active market elsewhere than on the London trading floor ”; and

(d) for the words “if the London Stock Exchange is closed ” there shall be substituted the words “if the London trading floor is closed ”.