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