[F12U.K.If the interest disposed of was held by P on 5 April 2013—
(a)paragraph 3 applies for the purposes of computing the gain or loss accruing to P which is ATED-related, and
(b)paragraph 4 applies for the purposes of computing the gain or loss accruing to P which is not ATED-related.]
Textual Amendments
F1Sch. 4ZZA inserted (with effect in accordance with Sch. 25 para. 20 of the amending Act) by Finance Act 2013 (c. 29), Sch. 25 para. 16