Finance Act 2015 (c. 11)

SCHEDULES

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

Calculation of gains and losses U.K.

9 (1) Paragraph 3 is amended as follows. U.K.

(2) In sub-paragraph (1) for “post-April 2013” substitute “ post-commencement ”.

(3) In sub-paragraph (2)—

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

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

(4) In sub-paragraph (5), for “6 April 2013” substitute “ 6 April in the relevant year ”.