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(1)In section 155 of the M1Taxation of Chargeable Gains Act 1992 (classes of assets for the purposes of roll-over relief), after Class 7 there shall be inserted—
(2)This section applies to—
(a)assets (or interests in them) disposed of on or after 6th April 1999;
(b)assets (or interests in them) acquired on or after that date.