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”.