8(1)  This paragraph applies where, in the case of any person–

(a)a thing is done or an event occurs before the relevant date, and

(b)by reason of a change in the law effected by this Act, the tax consequences of that thing or event for a relevant chargeable period are different from what they would otherwise have been.

8(2)  If that person so elects, this Act has effect in relation to that period with such modifications as may be necessary to secure that those consequences are the same as they would have been without the change in the law.

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