11(1)Section 149 of the Capital Gains Tax Act 1979 shall be amended as follows.
(2)In subsection (1)—
(a)in paragraph (a) for the words " section 90 of the Finance Act 1976 " there shall be substituted the words " section 13 of the Capital Transfer Tax Act 1984 ";
(b)in paragraph (b) for the words " section 67 of the Finance Act 1978 " there shall be substituted the words " section 28 of the Capital Transfer Tax Act 1984 ".
(3)In subsection (4)(b) for the words from "paragraph 17(1)" to " has effect)" there shall be substituted the words " section 86(1) of the Capital Transfer Tax Act 1984 (that is to say, those in relation to which the said section 13 of that Act has effect) ".
(4)In subsection (5) for the words "the said paragraph 17(1)" there shall be substituted the words " the said section 86(1) ".