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Capital gains: rate of charge.
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44.— (1) The Principal Act is amended—
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(a) in section 28(3) by substituting “22 per cent” for “20 per cent”, and
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(b) in section 649A—
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(i) by substituting the following for paragraph (b) of subsection (1):
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“(b) in the case of a relevant disposal made on or after 15 October 2008, 22 per cent.”,
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and
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(ii) in subsection (2) by deleting paragraph (b)(i).
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(2) This section applies to disposals made on or after 15 October 2008.
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