Section 69A
Amendment of Schedule 2
ActIn forceProvision 73 of 108
Section 69A
The Real Property Gains Tax Act 1976 which is referred to as the
“principal Act” in this Chapter, is amended in Schedule 2—
(a)
by inserting after paragraph 2 the following paragraph:
“2A. For the purposes of this Schedule, where a disposal is subject to tax under Part I of Schedule 5, references to 1 January 1970 shall be construed as references to 1 January 2000.”; and
(b)
in subparagraph 12(2)(c), by deleting the words “where the gift is made within five years after the date of acquisition by the donor,”.