40(1)After subsection (6) of section 304 of the Taxes Act 1988 (husband and wife) there shall be inserted the following subsection—U.K.
“(7)Subsections (3) to (4C) of section 299 shall apply for the purposes of this section as they apply for the purposes of that section.”
(2)This paragraph has effect in relation to disposals made on or after 6th April 1998.