# Finance Act 2006, Paragraph 1


In section 271 of TCGA 1992 (exemptions), after subsection (1A) insert—
“(1B) But subsection (1A) does not prevent such a gain from being treated as a chargeable gain for the purposes of sections 185F to 185I of the Finance Act 2004 (scheme chargeable payments: gains from taxable property).”

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Source: https://www.legislation.gov.uk/ukpga/2006/25/schedule/21/paragraph/1 (the official version)
Page: https://openlegislation.uk/finance-act-2006/schedule-21/paragraph-1
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.