Chargeable gains: amendment of section 35(3)(d) of the Gains ActU.K.
3U.K.In section 35(3)(d) of the Gains Act (list of provisions for transfers without gain or loss for purposes of provisions applying to assets held on 31st March 1982) after sub-paragraph (xi) there shall be inserted—
“(xii)paragraph 2(1) of Schedule 7 to the Broadcasting Act 1996;”.