xmlns:atom="http://www.w3.org/2005/Atom"

SCHEDULES

SCHEDULE 21Chargeable gains: restriction of gifts relief etc

Application of taper relief

8(1)Schedule A1 to the Taxation of Chargeable Gains Act 1992 is amended as follows.

(2)In paragraph 16 (special rules for postponed gains) in sub-paragraph (2) (list of enactments involving postponed gains) after paragraph (d) insert—

(da)section 169C(7),.