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Title, commencement and extent

2.  In Schedule 1 to the Capital Gains Tax Act 1979(1), in paragraph 5(2) after “section 37ZA of the Social Security Act 1975” there is inserted “or section 37ZA of the Social Security (Northern Ireland) Act 1975”.

(1)

1979 c. 14; paragraph 5(2) of Schedule 1 was amended by paragraph 9(2) of Schedule 2 to the Disability Living Allowance and Disability Working Allowance Act 1991 (c. 21) (“the 1991 Act”).