s 8 Section 185
(1) In subsection (3) of section 185 (no roll-over relief in certain cases where company acquires new assets after becoming non-resident)— (a) omit “the company"; (b) for paragraph (a) substitute— (“) the time of accrual falls before the relevant time; and "; (c) insert “the company" at the beginning of paragraph (b). (2) In subsection (5) of that section (definitions), in paragraph (c) for “ “the old assets" and “the new assets" have the same meanings" substitute “ “the new assets" has the same meaning".