Amendment of Schedule 25B to Principal Act (list of specified reliefs and method of determining amount of specified relief used in a tax year)
14. (1) Schedule 25B to the Principal Act is amended by deleting the entry at Reference Number 7 and the matters set out opposite that reference number.
(2) Subsection (1) applies as respects profits or gains, to which section 232 of the Principal Act applies, arising on or after 1 January 2016.
