SCHEDULES

SCHEDULE 2Capital gains tax reform

Simplification of pooling etc

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1

Section 148 (disposal of shares forming part of mixed holding) is amended as follows.

2

In subsection (3)(a)(ii), omit “or a 1982 holding”.

3

In subsection (5), omit “or 1982”.

4

In subsection (9), for “and “1982 holding” have” substitute “ has ”.