Paragraph 8
The amendments made by this Schedule have effect in relation to disposals that are—
(a)
made in England and Wales or Northern Ireland, and
(b)
made (or treated as made) on or after 1 April 2015.
The amendments made by this Schedule have effect in relation to disposals that are—
made in England and Wales or Northern Ireland, and
made (or treated as made) on or after 1 April 2015.