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TCGA 1992 is amended as follows.

In section 2(7)(a) (chargeable gains and allowable losses), omit “77 or”.

Omit section 6 (rates: special cases).

In section 13(7A) (attribution of gains to members of non-resident companies: ordering rules), omit paragraphs (b) to (d).

Omit sections 77 to 79 (charge on settlor with interest in settlement).

Omit section 88(6) (gains of dual resident settlements: sections 77 to 79 to be ignored).

(1)     Schedule 4A (disposal of interest in settled property: deemed disposal of underlying assets) is amended as follows.

(2)     In paragraph 7—

(3)     In paragraph 12—

(1)     Schedule 4B (transfers of value by trustees linked with trustee borrowing) is amended as follows.

(2)     In paragraph 1(1), omit “77,”.

(3)