Paragraph 5
In section 2E (restriction of losses), in subsection (3)—
(a)
after “5 April 2013” insert “ etc ”, and
(b)
for “post-April 2013” substitute “ post-commencement ”.
In section 2E (restriction of losses), in subsection (3)—
after “5 April 2013” insert “ etc ”, and
for “post-April 2013” substitute “ post-commencement ”.