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.