SCHEDULES

SCHEDULE 8 Capital Gains: Assets Held on 31st March 1982

Assets derived from other assets

5

Section 96 of this Act shall have effect with the necessary modifications in relation to a disposal of an asset which on 31st March 1982 was not itself held by the person making the disposal, if its value is derived from another asset of which account is to be taken in relation to the disposal under section 36 of the Capital Gains Tax Act 1979.