SCHEDULES
SCHEDULE 2Capital gains tax reform
Meaning of “tax year”
102
In consequence of the amendments made by paragraph 101, omit—
(a)
the definition of “tax year” in section 41(1) of FA 2005, and
(b)
paragraph 342(2)(i) of Schedule 1 to ITA 2007.
In consequence of the amendments made by paragraph 101, omit—
the definition of “tax year” in section 41(1) of FA 2005, and
paragraph 342(2)(i) of Schedule 1 to ITA 2007.