SCHEDULES

SCHEDULE 8 U.K. Relevant high value disposals: gains and losses

Calculation of gains and losses U.K.

10 (1) Paragraph 4 is amended as follows. U.K.

(2) In sub-paragraph (1)—

(a) for “pre-April 2013” substitute “ pre-commencement ”, and

(b) for “post-April 2013”, in both places, substitute “ post-commencement ”.

(3) In sub-paragraph (2)—

(a) for “pre-April 2013” substitute “ pre-commencement ”, and

(b) for “5 April 2013” substitute “ 5 April in the relevant year ”.

(4) In sub-paragraph (4) for “post-April 2013” substitute “ post-commencement ”.

(5) In sub-paragraph (5) for “pre-April 2013” substitute “ pre-commencement ”.