SCHEDULES
SCHEDULE 4 Taxation Provisions
Part I Corporation Tax
Chargeable gains: assets held before 6th April 1965
10
Schedule 2 to the 1992 Act (assets held on 6th April 1965) shall have effect in relation to any assets which vest in the transferee by virtue of a relevant transfer as if—
a
the predecessor and the transferee were the same person; and
b
those assets, so far as they were in fact acquired or provided by the predecessor, were acquired or provided by the transferee.