{
  "url": "https://openlegislation.uk/consumers-estate-agents-and-redress-act-2007/schedule-4/paragraph-9",
  "json_url": "https://openlegislation.uk/consumers-estate-agents-and-redress-act-2007/schedule-4/paragraph-9.json",
  "legislation": "ukpga/2007/17",
  "legislation_title": "Consumers, Estate Agents and Redress Act 2007",
  "legislation_url": "https://openlegislation.uk/consumers-estate-agents-and-redress-act-2007",
  "path": "schedule/4/paragraph/9",
  "kind": "paragraph",
  "number": "9",
  "heading": null,
  "text": "For the purposes of the Taxation of Chargeable Gains Act 1992 (c. 12), a transfer of an asset by a transfer scheme is to be treated as a disposal of that asset to Citizens Advice for a consideration of such amount as would secure that, on the disposal, neither a gain nor a loss accrues to the transferor.",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [
    {
      "type": "F",
      "label": "F1",
      "text": "Words in Sch. 4 substituted (1.4.2014) by The Public Bodies (Abolition of the National Consumer Council and Transfer of the Office of Fair Trading's Functions in relation to Estate Agents etc) Order 2014 (S.I. 2014/631), art. 1(3), Sch. 1 para. 12(49) (with Sch. 1 para. 28, Sch. 2 paras. 13-15)"
    },
    {
      "type": "I",
      "label": "I1",
      "text": "Sch. 4 para. 9 in force at 21.12.2007 by S.I. 2007/3546, art. 3, Sch."
    }
  ],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/ukpga/2007/17/schedule/4/paragraph/9",
    "retrieved_at": "2026-10-29T09:12:39.904529+00:00"
  },
  "licence": "Open Government Licence v3.0",
  "licence_url": "https://www.nationalarchives.gov.uk/doc/open-government-licence/version/3/",
  "attribution": "Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives."
}