SCHEDULES
SCHEDULE 8Relevant high value disposals: gains and losses
13Calculation of gains and losses
In paragraph 6, for sub-paragraph (1)(b) substitute—
b
none of Cases 1, 2 and 3 in paragraph 2 applies to the disposal.
In paragraph 6, for sub-paragraph (1)(b) substitute—
b
none of Cases 1, 2 and 3 in paragraph 2 applies to the disposal.