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Amendment of section 649A (relevant disposals: rate of charge) of Principal Act.
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94.—Section 649A(1) of the Principal Act is amended—
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(a) by the substitution for paragraphs (a) and (b) of the following:
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“(a) in the case of a relevant disposal made in the period from 3 December 1997 to 30 November 1999, 40 per cent, and
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(b) in the case of a relevant disposal made on or after 1 December 1999, 20 per cent.”,
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and
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(b) by the deletion of paragraph (c).
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