SCHEDULES
SCHEDULE 2Capital gains tax reform
Abolition of taper relief
29
1
Section 62 (death) is amended as follows
2
In subsection (2A), for “brought into account for that year by virtue of section 2(5)(b)” substitute “
treated as accruing by virtue of section 87 or 89(2)
(read, where appropriate, with section 10A)
”
.
3
Omit subsection (2B).