Regulation 110 Modification of Schedule A1 to TCGA 1992

In Schedule A1 to TCGA 1992 (application of taper relief), in paragraph 16(2) (special rules for postponed gains) M1, at the end of paragraph (f) the word “ , or ” is treated as added and the following paragraph is then also treated as added—

“(g)

regulations 67(4) and 68(4) of the Authorised Investment Funds (Tax) Regulations 2006.”.