Finance Act 2015

This section has no associated Explanatory Notes

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 ”.