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Amendment made: No. 62, in page 35, line 5, at end insert:—
'(7) In determining for the purposes of subsection (2)(a) above whether a transaction would result in the original holding being equated with a new holding by virtue of paragraph 6 or 7 of Schedule 7 to the said Act of 1965 the reference in section 35(2) above to capital gains tax shall be construed as a reference to income tax'.—[Mr. Denzil Davies.]