Finance Act 2008 (c. 9)

SCHEDULES

SCHEDULE 2 U.K. Capital gains tax reform

Abolition of “halving relief” U.K.

76 U.K. The amendments made by paragraphs 72 to 75 have effect in relation to disposals which occur on or after 6 April 2008 and to which Schedule 4 to TCGA 1992 would otherwise apply.