In section 38(2) of the Finance Act 1973 for “In this section and in Schedule 15 to this Act” there shall be substituted “ Schedule 15 to this Act shall have effect and in that Schedule ”.

In paragraphs 2 and 4 of Schedule 15 to that Act for “38 of this Act” there shall be substituted “ 276 of the Taxation of Chargeable Gains Act 1992 ”.