Tax Law Improvement Act (No. 1) 1998 (46 of 1998)
2 CGT (new Parts 3-1, 3-3 and 3-5)
3 Consequential amendment of the Income Tax Assessment Act 1936
335 Section 121EM (paragraph (d) of the definition of asset)
Repeal the paragraph, substitute:
(d) a CGT asset, and a car, motor cycle or similar vehicle.