Calculation of gains and losses
This section has no associated Explanatory Notes
9(1)Paragraph 3 is amended as follows.
(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”.