SCHEDULES
SCHEDULE 2Capital gains tax reform
38Abolition of taper relief
In section 253(14)(b) (relief for loans to traders), for “meaning given by paragraph 22 of Schedule A1” substitute “same meaning as in section 165 (see section 165A)”.
In section 253(14)(b) (relief for loans to traders), for “meaning given by paragraph 22 of Schedule A1” substitute “same meaning as in section 165 (see section 165A)”.