SCHEDULES
SCHEDULE 8Relevant high value disposals: gains and losses
9Calculation of gains and losses
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”.