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

SCHEDULES

SCHEDULE 2Capital gains tax reform

Abolition of taper relief

30In section 86(1)(e) (attribution of gains to settlors with interest in non-resident or dual resident settlements), for the words after “under section 2(2)” substitute “if the assumption as to residence specified in subsection (3) below were made;”.