Paragraph 52
In sub-paragraph (2) of paragraph 5 of Schedule 1 to the M1Capital Gains Tax Act 1979 (application of provisions about reliefs in relation to property held on trust for disabled persons)—
(a)
for the words “35 of the Social Security Act 1975 or” there shall be substituted the words “ 64 of the Social Security Contributions and Benefits Act 1992 or section 35 of ”; and
(b)
for the words “37ZA of the Social Security Act 1975” there shall be substituted the words “ 71 of the Social Security Contributions and Benefits Act 1992 ”.
Annotations
Marginal citations
- M1
Notes on Schedule 2
Extent
- E1
Sch. 2: Amendments and repeals (with specified exceptions) are coextensive with the enactments amended or repealed see s. 7(4)(5)(8)