There are currently no known outstanding effects for the Finance Act 2013, Paragraph 15.
15U.K.In section 288 (interpretation), in subsection (1), at the appropriate places insert—
““ATED-related”, in relation to a gain or loss, is to be construed in accordance with section 57A and Schedule 4ZZA;”;
““relevant high value disposal” has the meaning given by section 2C;”.
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