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Paragraph 2

(1)

Section 2C (“relevant high value disposal”) is amended as follows.

(2)

In subsection (6), in the definition of “the relevant ownership period” for “6 April 2013” substitute “ 6 April in the relevant year ”.

(3)

In that subsection, after that definition insert—

  • ““the relevant year” means—

    1. (a)

      in Case 1 in paragraph 2 of Schedule 4ZZA, 2013;

    2. (b)

      in Case 2 in that paragraph, 2015;

    3. (c)

      in Case 3 in that paragraph, 2016;”.

(4)

In subsection (7)(b), for “1 April 2013” substitute “ 1 April in the relevant year ”.