SCHEDULES
SCHEDULE 2Capital gains tax reform
66Abolition of “kink” test
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”.
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”.