Paragraph 48
(1)
In section 455 of ITTOIA 2005 (listed securities held since 26 March 2003: calculating the profit or loss on disposals)—
(a)
in subsection (1), after “incurred” insert “ before 6 April 2015 ”, and
(b)
in subsection (3)(b), after “incurred” insert “ before 6 April 2015 ”.
(2)
The amendments made by this paragraph have effect for the tax year 2015-16 and subsequent tax years.