SCHEDULES

SCHEDULE 2Capital gains tax reform

Rate: consequentials

14

1

Section 28 (vulnerable person's liability: VQTI) is amended as follows.

2

In subsection (1), after “total” (in both cases) insert “ income ”.

3

In subsection (2), omit “and capital gains tax”.

4

In subsection (4), omit paragraph (b) and the “and” before it.

5

In subsection (7), omit paragraph (b) and the “and” before it.