(a) amending section 1K(2) of the Taxation of Chargeable Gains Act 1992 so that the annual exempt amount is reduced to £6,000 for the tax year 2023-24 and is further reduced to £3,000 for the tax year 2024-25 and subsequent tax years,
(b) repealing section 1L of that Act (increasing the annual exempt amount to reflect increases in CPI), and
(c) amending section 8C(1)(b) of the Taxes Management Act 1970 (returns so far as relating to capital gains tax).