2(1)Section 2C (“relevant high value disposal”) is amended as follows.U.K.
(2)In subsection (6), in the definition of “the relevant ownership period” for “6 April 2013” substitute “ 6 April in the relevant year ”.
(3)In that subsection, after that definition insert—
““the relevant year” means—
in Case 1 in paragraph 2 of Schedule 4ZZA, 2013;
in Case 2 in that paragraph, 2015;
in Case 3 in that paragraph, 2016;”.
(4)In subsection (7)(b), for “1 April 2013” substitute “ 1 April in the relevant year ”.