Finance Act 2015 (c. 11)

SCHEDULES

SCHEDULE 8 Relevant high value disposals: gains and losses

Calculation of gains and losses

9 (1) Paragraph 3 is amended as follows.

(2) In sub-paragraph (1) for “post-April 2013” substitute “post-commencement”.

(3) In sub-paragraph (2)—

(a) for “post-April 2013” substitute “post-commencement”, and

(b) for “5 April 2013” substitute “5 April in the relevant year”.

(4) In sub-paragraph (5), for “6 April 2013” substitute “6 April in the relevant year”.