In the heading, the words “: corporation tax” inserted by FA 2008, s. 8 and Sch. 2, para. 93 with effect in relation to disposals made on or after 6 April 2008 (FA 2008, Sch. 2, para. 100).

112(1)  The Capital Gains Tax (Parallel Pooling) Regulations 1986 made by the Treasury under paragraph 21 of Schedule 19 to the Finance Act 1985 shall continue to have effect notwithstanding the repeal by this Act of that Schedule, and for the purposes of section 14 of the Interpretation Act 1978 that paragraph shall be deemed not to have been repealed.

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