SCHEDULES

SCHEDULE 8Relevant high value disposals: gains and losses

Calculation of gains and losses

10(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”.