SCHEDULES

SCHEDULE 2 U.K. Capital gains tax reform

Meaning of “tax year” U.K.

102 U.K. 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.