SCHEDULES
SCHEDULE 2Capital gains tax reform
Abolition of “kink” test
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In paragraph 7 of Schedule 4ZA (sub-fund settlements), for “sections 104(1) and 109(2)(a)” substitute “
section 104(1)
”
.
In paragraph 7 of Schedule 4ZA (sub-fund settlements), for “sections 104(1) and 109(2)(a)” substitute “
section 104(1)
”
.