Taxation of Chargeable Gains Act 1992 Schedule 4 paragraphs 5–7

Previous no gain/no loss disposals

Section 5–7 of Schedule 4 deals with how deferred gains originating before 31 March 1982 are treated when the asset has passed through one or more no gain/no loss transfers before being disposed of in a chargeable transaction.

Access full legislation.And much more.

By becoming a member, your team gets full access to Tax World research tools and source-backed tax resources.