Section 36 (as amended by section 60) of the Finance Act, 1982, is hereby amended, as respects disposals on or after the 24th day of April, 1992 -
(a) in subsection (5), by the substitution of "sections 130, 134, 135, 136, 137, 138 and 139" for "sections 134, 137, 138 and 139" and the said subsection (5), as so amended, is set out in the Table to this section, and
(b) by the deletion of subsection (7).
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(5) Sections 130, 134, 135, 136, 137, 138 and 139 of the Corporation Tax Act, 1976, shall apply, with any necessary modifications, in relation to capital gains tax to which a company is chargeable on chargeable gains accruing to it on a relevant disposal as they apply in relation to corporation tax on chargeable gains and references in those sections to corporation tax shall be construed as including references to capital gains tax. |