# Finance Act 2012, 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.

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Source: https://www.legislation.gov.uk/ukpga/2012/14/schedule/39/paragraph/48 (the official version)
Page: https://openlegislation.uk/finance-act-2012/schedule-39/paragraph-48
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.