Schedules

SCHEDULE 1Minor and consequential amendments

Part 2Other enactments

Income Tax Act 2007

514

(1)

Amend section 361 (disposal of securities or shares during 5 year period) as follows.

(2)

In subsection (3) for “for” (before “a tax year”) substitute “ in respect of ”.

(3)

In subsection (5) for “for” (before “any tax year”) substitute “ in respect of ”.