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SCHEDULES

SCHEDULE 2Consequential amendments

Capital Gains Tax Act 1979

52In sub-paragraph (2) of paragraph 5 of Schedule 1 to the [1979 c. 14.] Capital Gains Tax Act 1979 (application of provisions about reliefs in relation to property held on trust for disabled persons)—

(a)for the words “35 of the Social Security Act 1975 or” there shall be substituted the words “64 of the Social Security Contributions and Benefits Act 1992 or section 35 of”; and

(b)for the words “37ZA of the Social Security Act 1975” there shall be substituted the words “71 of the Social Security Contributions and Benefits Act 1992”.