Chargeable gains: assets held before 6th April 1965U.K.
5U.K.Schedule 2 to the Gains Act (assets held on 6th April 1965) shall have effect in relation to any assets which are transferred to a successor company in accordance with a preparatory scheme as if—
(a)the BBC and the successor company were the same person; and
(b)those assets, to the extent that they were in fact acquired or provided by the BBC, were acquired or, as the case may be, provided by the successor company.