“Relevant high value disposal” U.K.
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—
(a)in Case 1 in paragraph 2 of Schedule 4ZZA, 2013;
(b)in Case 2 in that paragraph, 2015;
(c)in Case 3 in that paragraph, 2016;”.
(4)In subsection (7)(b), for “1 April 2013” substitute “ 1 April in the relevant year ”.