SCHEDULES

SCHEDULE 2 U.K. Capital gains tax reform

Simplification of pooling etc U.K.

95 (1) Section 114 (consideration for options) is amended as follows. U.K.

(2) Before subsection (1) insert—

“(A1) This section has effect for the purposes of corporation tax.”

(3) In the heading, insert at the end “ : corporation tax ”.