Finance Act 2004 (c. 12)

SCHEDULES

SCHEDULE 21 U.K. Chargeable gains: restriction of gifts relief etc

Application of taper relief U.K.

8 (1) Schedule A1 to the Taxation of Chargeable Gains Act 1992 is amended as follows. U.K.

(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),”.