SCHEDULES
SCHEDULE 2Capital gains tax reform
Rate: consequentials
8
1
Schedule 4B (transfers of value by trustees linked with trustee borrowing) is amended as follows.
2
In paragraph 1(1), omit “77,”.
3
In paragraph 3, omit—
a
in sub-paragraph (1), “77,”, and
b
sub-paragraph (2),
and in the heading before it omit “77,”.