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Textual Amendments
F1Sch. 5BA inserted (27.7.1999) by Finance Act 1999 (c. 16), s. 72(2), Sch. 7
8U.K.For the purposes of this Schedule a gain (“the later gain”) is derived from another gain (“the earlier gain”) if—
(a)the later gain is treated as accruing in accordance with paragraph 4 of Schedule 5B on the disposal of any shares, and
(b)expenditure on those shares has been set under paragraph 2 of Schedule 5B against all or part of the earlier gain or a gain which, by virtue of this paragraph, is derived from the earlier gain.]