# Finance Act 2006, Section 135: Transfer within group


After section 171(2)(d) of TCGA 1992 (transfer within a group: exclusions) insert—
“; or
(da) a disposal by or to a company to which Part 4 of the Finance Act 2006 applies (Real Estate Investment Trusts);”.

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Source: https://www.legislation.gov.uk/ukpga/2006/25/section/135 (the official version)
Page: https://openlegislation.uk/finance-act-2006/section-135
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.