VII: Capital gains realised by companies on the construction and sale of buildings used mainly for residential purposes

I. – Capital gains realised up to a date to be set by decree (1), but no earlier than 1 January 1972, by companies subject to income tax as industrial and commercial profits or corporation tax, on the disposal of buildings which they have built or had built and which do not qualify as fixed assets within the meaning of Article 40, may nevertheless benefit from the provisions of that…