{
  "url": "https://openlegislation.uk/crossrail-act-2008/schedule-13/paragraph-22",
  "json_url": "https://openlegislation.uk/crossrail-act-2008/schedule-13/paragraph-22.json",
  "legislation": "ukpga/2008/18",
  "legislation_title": "Crossrail Act 2008",
  "legislation_url": "https://openlegislation.uk/crossrail-act-2008",
  "path": "schedule/13/paragraph/22",
  "kind": "paragraph",
  "number": "22",
  "heading": null,
  "text": "(1) For the purposes of TCGA 1992 a disposal—\n(a) constituted by a relevant transfer, or\n(b) to which sub-paragraph (2) applies,\nis to be taken to be for a consideration such that no gain or loss accrues to the person making the disposal.\n(2) This sub-paragraph applies to a disposal if—\n(a) it is made in accordance with provision contained in a transfer scheme by virtue of paragraph 4, 6 or 12 of Schedule 12 to this Act,\n(b) the person making the disposal is a taxable public body,\n(c) the person to whom the disposal is made is an exempt public body, and\n(d) each of those persons is either the transferor or a transferee under the scheme.",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [],
  "outstanding_effects": [
    {
      "type": "words inserted",
      "affecting": "ukpga/2017/32",
      "affecting_title": "Finance (No. 2) Act 2017"
    }
  ],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/ukpga/2008/18/schedule/13/paragraph/22",
    "retrieved_at": "2026-10-29T09:11:51.049540+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."
}