SCHEDULES
SCHEDULE 2Capital gains tax reform
Simplification of pooling etc
90
1
Section 109 (pre-April 1982 share pools) is amended as follows.
2
In subsection (1), for “This” substitute “
For the purposes of corporation tax, this
”
.
3
In the heading, for “Pre-April” substitute “
Corporation tax: pre-April
”
.