Regulation 10 Amendments to the principal Regulations
In regulation 26(2) after “regulation 23(2)(a)” where it first appears there shall be inserted the words “and any gain treated as arising in accordance with regulation 36(3)(a) or (b)”.
In regulation 26(2) after “regulation 23(2)(a)” where it first appears there shall be inserted the words “and any gain treated as arising in accordance with regulation 36(3)(a) or (b)”.