SCHEDULES
SCHEDULE 2Capital gains tax reform
Abolition of “kink” test
61
In section 73(1)
(death of life tenant: exclusion of chargeable gain), for “6th April 1965” substitute “
31 March 1982
”
.
In section 73(1)
(death of life tenant: exclusion of chargeable gain), for “6th April 1965” substitute “
31 March 1982
”
.