SCHEDULES
SCHEDULE 2Capital gains tax reform
Rate: consequentials
14
1
Section 28 (vulnerable person's liability: VQTI) is amended as follows.
2
In subsection (1), after “total”
(in both cases) insert “
income
”
.
3
In subsection (2), omit “and capital gains tax”.
4
In subsection (4), omit paragraph (b) and the “and” before it.
5
In subsection (7), omit paragraph (b) and the “and” before it.