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(1)For the purposes of the M1Capital Gains Tax Act 1979, the transfer by virtue of the M2 Hops Marketing Act 1982 of any asset from the Hops Marketing Board to any person or persons specified as mentioned in section 2(1) of that Act (in this section referred to as “the transferee”) shall be deemed to be for a consideration such that no gain or loss, accrues to the Board; and Schedule 5 to the Capital Gains Tax Act 1979 shall have effect in relation to any asset so transferred as if the acquisition or provision of it by the Board had been the acquisition or provision of it by the transferee.
(2)Any transfer by virtue of the M3Hops Marketing Act 1982 of any interest in land from the Hops Marketing Board to the transferee shall be deemed to be a disposal to which subsection (1) of section 20 of the M4 Development Land Tax Act 1976 (groups of companies) applies.
Modifications etc. (not altering text)
C1See Finance Act 1988 (c. 39, SIF 63:1, 2), s. 96 and Sch. 8 para. 1
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