SCHEDULES
SCHEDULE 39Repeal of miscellaneous reliefs etc
PART 7Miscellaneous
Deeply discounted securities: incidental expenses
48
1
In section 455 of ITTOIA 2005 (listed securities held since 26 March 2003: calculating the profit or loss on disposals)—
a
in subsection (1), after “incurred” insert “
before 6 April 2015
”
, and
b
in subsection (3)(b), after “incurred” insert “
before 6 April 2015
”
.
2
The amendments made by this paragraph have effect for the tax year 2015-16 and subsequent tax years.