Finance Act 2008 (c. 9)

SCHEDULES

SCHEDULE 2 U.K. Capital gains tax reform

Abolition of taper relief U.K.

29 (1) Section 62 (death) is amended as follows U.K.

(2) In subsection (2A), for “brought into account for that year by virtue of section 2(5)(b)” substitute “ treated as accruing by virtue of section 87 or 89(2) (read, where appropriate, with section 10A) ”.

(3) Omit subsection (2B).