Paragraph 5
(1)
TCGA 1992 is amended as follows.
(2)
In section 210B(6)(a) (disposal and acquisition of section 440A securities), for the words after “are” substitute “ assets within section 212(1). ”
(3)
Omit—
(a)
section 212(2A) (disapplication of section 212(1) to assets treated as representing rights under a creditor relationship),
(b)
section 214 (rights under authorised unit trusts etc: transitional provisions), and
(c)
section 214A (further transitional provisions).