SCHEDULES
SCHEDULE 4 Deferred charges on gains before 31st March 1982
Reduction of deduction or gain
1
Where this Schedule applies—
(a)
in a case within paragraph 2 below, the amount of the deduction referred to in that paragraph, and
(b)
in a case within paragraph 3 or 4 below, the amount of the gain referred to in that paragraph,
shall be one half of what it would be apart from this Schedule.