# Finance Act 2008, Paragraph 65


(1) Schedule 3 (assets held on 31 March 1982) is amended as follows.
(2) In paragraph 1—
(a) in sub-paragraph (1)—
(i) for “Where—” substitute “ For the purposes of corporation tax, where— ”, and
(ii) for “he” (in each place) substitute “ the person ”, and
(b) in sub-paragraph (2), for “enactments specified in section 35(3)(d)” substitute “ no gain/no loss provisions ”.
(3) In paragraph 2(1) and (3), omit “58 or”.

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Source: https://www.legislation.gov.uk/ukpga/2008/9/schedule/2/paragraph/65 (the official version)
Page: https://openlegislation.uk/finance-act-2008/schedule-2/paragraph-65
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.