SCHEDULES

SCHEDULE 21 U.K. Amendments in connection with taper relief

Gains attributed to members of non-resident companies U.K.

F1 4 U.K.. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

Textual Amendments

F1 Sch. 21 para. 4 omitted (with effect in accordance with Sch. 2 para. 56(3) to the amending Act) by virtue of Finance Act 2008 (c. 9), Sch. 2 para. 55(a)(iv)