SCHEDULES
SCHEDULE 8Relevant high value disposals: gains and losses
10Calculation of gains and losses
1
Paragraph 4 is amended as follows.
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”.