SCHEDULES

SCHEDULE 2Capital gains tax reform

Abolition of “kink” test

70

In consequence of paragraphs 57 to 69, omit—

a

in F(No.2)A 1992—

i

section 46(2),

ii

paragraph 21(2) of Schedule 9, and

iii

paragraph 5(9) of Schedule 17,

b

in FA 1994—

i

paragraph 2(2) of Schedule 24, and

ii

paragraph 4(3) of Schedule 25,

c

paragraph 2(3) of Schedule 4 to the Coal Industry Act 1994 (c. 21),

d

paragraph 3 of Schedule 7 to the Broadcasting Act 1996 (c. 55),

e

in the Transport Act 2000 (c. 38)—

i

paragraph 2(3) of Schedule 7, and

ii

paragraph 37 of Schedule 26,

f

paragraph 36 of Schedule 9 to the Energy Act 2004 (c. 20),

g

paragraph 33 of Schedule 10 to the Railways Act 2005 (c. 14),

h

section 59(2) of F(No.2)A 2005,

i

paragraph 14(3) of Schedule 9 to FA 2007, and

j

paragraph 11 of Schedule 7 to the Consumers, Estate Agents and Redress Act 2007 (c. 17).