# Finance Act 2015, Paragraph 11


(1) Paragraph 5 is amended as follows.
(2) In sub-paragraph (1) for “5 April 2013” substitute “ 5 April in the relevant year ”.
(3) In sub-paragraph (3) for “6 April 2013” substitute “ 6 April in the relevant year ”.
(4) For sub-paragraph (6) substitute—
“(6) In this paragraph—
“chargeable interest” has the same meaning as in Part 3 of the Finance Act 2013 (annual tax on enveloped dwellings) (see section 107 of that Act);
“relevant year” has the meaning given by paragraph 2.”

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

