xmlns:atom="http://www.w3.org/2005/Atom" xmlns:atom="http://www.w3.org/2005/Atom"
5U.K.In section 4 (rates of capital gains tax), after subsection (3) insert—
“(3A)The rate of capital gains tax in respect of gains chargeable under section 2B accruing to a person in a tax year is 28%.”