SCHEDULES
SCHEDULE 2Capital gains tax reform
Rate: consequentials
7
1
Schedule 4A (disposal of interest in settled property: deemed disposal of underlying assets) is amended as follows.
2
In paragraph 7—
a
in sub-paragraph (4), for “77(2) to (5) and (8)” substitute “
169F(2) to (6)
”
, and
b
in sub-paragraph (5)(c), for “77(2A)(a) or (b)” substitute “
169F(3A)(a) or (b)
”
.
3
In paragraph 12—
a
for “section 79(1) and (3) to (5A)” substitute “
paragraphs 7 and 8(1), (3), (6) and (7) of Schedule 5
”
, and
b
for “sections 77 and 78” substitute “
section 86
”
.