89(1)  [Inserts TCGA 1992, s. 138A.]

89(2)  Subject to subsections (3) to (8) below–

(a)the section 138A inserted by subsection (1) above shall be deemed always to have been a section of the Taxation of Chargeable Gains Act 1992; and

(b)the enactments applying to chargeable periods beginning before 6th April 1992 shall be deemed always to have included a corresponding section.

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