[F16U.K.The application of paragraphs 3 to 5 above in relation to the revived gain does not affect the treatment for the purposes of taper relief under section 2A of—
(a)any gain which is treated as accruing in accordance with paragraph 4 of Schedule 5B at the same time as the revived gain, or
(b)any part of a gain where no expenditure was set under paragraph 2 of Schedule 5B against that part of the gain.]
Textual Amendments
F1Sch. 5BA inserted (27.7.1999) by Finance Act 1999 (c. 16), s. 72(2), Sch. 7