# Finance Act 2015, 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—
(a)in Case 1 in paragraph 2 of Schedule 4ZZA, 2013;
(b)in Case 2 in that paragraph, 2015;
(c)in Case 3 in that paragraph, 2016;”.
(4) In subsection (7)(b), for “1 April 2013” substitute “ 1 April in the relevant year ”.

---
Source: https://www.legislation.gov.uk/ukpga/2015/11/schedule/8/paragraph/2 (the official version)
Page: https://openlegislation.uk/finance-act-2015/schedule-8/paragraph-2
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.