Question: Could you explain more about this? In my note it says As the fourth anniversary of the purchase is after 1 April 2019, the base

 Could you explain more about this? In my note it says "As the fourth anniversary of the purchase is after 1 April 2019, the base value is not adjusted" but I do not fully understand when it is 2/3 and when it is not.In the solution of the calculation of taxable value (0.2x 20000x366)/366 I do not understand why it takes the value of 20,000 instead of 2/3 since more than 4 years have passed.

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