SCHEDULES
SCHEDULE 21Chargeable gains: restriction of gifts relief etc
Application of taper relief
8
(1)
Schedule A1 to the Taxation of Chargeable Gains Act 1992 is amended as follows.
(2)
In paragraph 16 (special rules for postponed gains) in sub-paragraph (2) (list of enactments involving postponed gains) after paragraph (d) insert—
“(da)
section 169C(7),”.