Calculation of gains and losses
This section has no associated Explanatory Notes
13In paragraph 6, for sub-paragraph (1)(b) substitute—
“(b)none of Cases 1, 2 and 3 in paragraph 2 applies to the disposal.”
13In paragraph 6, for sub-paragraph (1)(b) substitute—
“(b)none of Cases 1, 2 and 3 in paragraph 2 applies to the disposal.”