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Finance Act 2012

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48(1)In section 455 of ITTOIA 2005 (listed securities held since 26 March 2003: calculating the profit or loss on disposals)—U.K.

(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.

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