(1) The Principal Act is amended in Part 19 -
(a) in section 591(2)(a) by substituting "obtains for any material disposal, before 4 December 2002, by" for "obtains for any material disposal by",
(b) in section 597(4)(a)(i) by substituting "obtains for the disposal, before 4 December 2002, of," for "obtains for the disposal of,",
(c) in section 600A(2)(a) by substituting "for the disposal, before 4 December 2002, of" for "for the disposal of", and
(d) in section 605(1) by substituting "Where a person makes a disposal, before 4 December 2002, of" for "Where a person makes a disposal of".
(2) Subsection (1) does not apply -
(a) as respects paragraph (b), to a disposal by a person, on or after 4 December 2002 and on or before 31 December 2003, of an asset used for the purposes of the person's trade (or any other activity of the person as is referred to in section 597(2) of the Principal Act), where the person claims that, but for the provisions of subsection (1)(b), the person would have b
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