77(1)
This Part of this Act (except section 76 above) shall apply in relation to capital gains tax as it applies in relation to income tax . . . , and subject to any necessary modifications.
77(2)
This Part of this Act as applied by this section shall not affect the question of who is the person to whom chargeable gains accrue, or who is chargeable to capital gains tax, so far as that question is relevant for the purposes of any exemption, or of any provision determining the rate at which capital gains tax is chargeable.