SCHEDULES

SCHEDULE 2U.K.Capital gains tax reform

Simplification of pooling etcU.K.

99(1)Section 148 (disposal of shares forming part of mixed holding) is amended as follows.U.K.

(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 ”.