# Consumers, Estate Agents and Redress Act 2007, Paragraph 9


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.

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Source: https://www.legislation.gov.uk/ukpga/2007/17/schedule/4/paragraph/9 (the official version)
Page: https://openlegislation.uk/consumers-estate-agents-and-redress-act-2007/schedule-4/paragraph-9
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.