# Finance Act 2015, Paragraph 10


(1) Paragraph 4 is amended as follows.
(2) In sub-paragraph (1)—
(a) for “pre-April 2013” substitute “ pre-commencement ”, and
(b) for “post-April 2013”, in both places, substitute “ post-commencement ”.
(3) In sub-paragraph (2)—
(a) for “pre-April 2013” substitute “ pre-commencement ”, and
(b) for “5 April 2013” substitute “ 5 April in the relevant year ”.
(4) In sub-paragraph (4) for “post-April 2013” substitute “ post-commencement ”.
(5) In sub-paragraph (5) for “pre-April 2013” substitute “ pre-commencement ”.

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Source: https://www.legislation.gov.uk/ukpga/2015/11/schedule/8/paragraph/10 (the official version)
Page: https://openlegislation.uk/finance-act-2015/schedule-8/paragraph-10
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.