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In section 13 of that Act (attribution of gains to non-resident companies), the following subsection shall be inserted after subsection (11)—
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Subject to subsection (7) below, the preceding provisions of this section have effect in relation to disposals on or after 6th April 1998.
This section does not affect the computation of the amount of so much of any gain as—
is treated for the purposes of the taxation of chargeable gains as having accrued on a disposal on or after 6th April 1998; but
is taken for those purposes to be equal to the whole or any part of a gain that—
would (but for any enactment relating to the taxation of chargeable gains) have accrued on an actual disposal made before that date, or
would have accrued on a disposal assumed under any such enactment to have been made before that date.