This section describes how the basis of taxation is reduced.

The section contains:

• Rule on determining the transitional deduction (B.7.2.2.1)
• Determining the value at the end of 1982 (B.7.2.2.2)
• Determining the value at the end of the year of taxation (B.7.2.2.3)
• Special circumstances in the event of several accounts for the same savings type (B.7.2.2.4)