| http://www.w3.org/ns/prov#value | - (2)For paragraph 4(5)(a) (amount of gain where shares represented by other assets) substitute??????(a)so much of the deferred gain as is attributable to those shares shall be treated, in determining for the purposes of this paragraph the amount of the deferred gain to be treated as attributable to each of those assets, as apportioned in such manner as may be just and reasonable between those asset
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