47(1)  Chapter IA of Part V of the Taxation of Chargeable Gains Act 1992 (roll-over relief on re-investment) shall be amended as follows.

47(2)  [Inserts TCGA 1992, s. 164A(14).]

47(3)  [Inserts TCGA 1992, s. 164F(10C).]

47(4)  [Inserts TCGA 1992, s. 164FF.]

47(5)  [Inserts TCGA 1992, s. 164FG.]

47(6)  Subsection (4) above (and subsections (1) to (3) above so far as relating to subsection (4) above) shall apply to a claim as respects a qualifying investment if–

(a)the qualifying investment is acquired on or after 20th June 1994; or

(b)the claim is under section 164A(2) and relates to a disposal on or after that day; or

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