# Finance Act 2015, 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 ”.

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Source: https://www.legislation.gov.uk/ukpga/2015/11/schedule/8/paragraph/5 (the official version)
Page: https://openlegislation.uk/finance-act-2015/schedule-8/paragraph-5
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.