Finance Act 2008 (c. 9)

SCHEDULES

SCHEDULE 2 U.K. Capital gains tax reform

Abolition of “kink” test U.K.

66 U.K. In paragraph 7 of Schedule 4 (deferred charges on pre-31 March 1982 gains), for “enactments specified in section 35(3)(d)” substitute “ no gain/no loss provisions ”.