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.