Paragraph 80
(1)
Section 54 (calculation of indexation allowance) is amended as follows.
(2)
In subsection (1), for “the relevant month” substitute “ the month in which the disposal occurs ”.
(3)
Omit subsection (1A).
Section 54 (calculation of indexation allowance) is amended as follows.
In subsection (1), for “the relevant month” substitute “ the month in which the disposal occurs ”.
Omit subsection (1A).