# Finance Act 2013, Paragraph 5


(1) Section 536 (top slicing relieved liability: one chargeable event) is amended as follows.
(2) In subsection (6) for the words from “from” to the end substitute “ reduced under section 528 in the case of the individual. ”
(3) For subsection (7) substitute—
“(7) If in the case of the individual the gain is reduced under section 528, for steps 1 and 3 in subsection (1) N is reduced by the number of complete years consisting wholly of days falling within section 528(1)(b) (including days falling within section 528(1)(b) by virtue of section 528(8)).”

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Source: https://www.legislation.gov.uk/ukpga/2013/29/schedule/8/paragraph/5 (the official version)
Page: https://openlegislation.uk/finance-act-2013/schedule-8/paragraph-5
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.