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

SCHEDULES

SCHEDULE 2Capital gains tax reform

Simplification of pooling etc

99(1)Section 148 (disposal of shares forming part of mixed holding) is amended as follows.

(2)In subsection (3)(a)(ii), omit “or a 1982 holding”.

(3)In subsection (5), omit “or 1982”.

(4)In subsection (9), for “and “1982 holding” have” substitute “has”.