# Finance Act 2013, Paragraph 15


In section 288 (interpretation), in subsection (1), at the appropriate places insert—
““ATED-related”, in relation to a gain or loss, is to be construed in accordance with section 57A and Schedule 4ZZA;”;
““relevant high value disposal” has the meaning given by section 2C;”.

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Source: https://www.legislation.gov.uk/ukpga/2013/29/schedule/25/paragraph/15 (the official version)
Page: https://openlegislation.uk/finance-act-2013/schedule-25/paragraph-15
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.