{
  "url": "https://openlegislation.uk/finance-act-2008/schedule-2/paragraph-63",
  "json_url": "https://openlegislation.uk/finance-act-2008/schedule-2/paragraph-63.json",
  "legislation": "ukpga/2008/9",
  "legislation_title": "Finance Act 2008",
  "legislation_url": "https://openlegislation.uk/finance-act-2008",
  "path": "schedule/2/paragraph/63",
  "kind": "paragraph",
  "number": "63",
  "heading": null,
  "text": "In section 288 (interpretation), after subsection (3) insert—\n“(3A) For the purposes of this Act, the following are “the no gain/no loss provisions”—\n(a) sections 58, 73, 139, 140A, 140E, 171, 211, 215, 216, 217A, 218 to 221, 257(3), 258(4), 264 and 267(2) of this Act;\n(b) section 148 of the 1979 Act;\n(c) section 148 of the Finance Act 1982;\n(d) section 130(3) of the Transport Act 1985;\n(e) section 486(8) of the Taxes Act;\n(f) paragraph 2(1) of Schedule 7 to the Broadcasting Act 1996;\n(g) paragraphs 3 and 9 of Schedule 26 to the Transport Act 2000;\n(h) paragraphs 3, 18, 29 and 32 of Schedule 9 to the Energy Act 2004;\n(i) paragraph 9 of Schedule 4 to the Consumers, Estate Agents and Redress Act 2007.”",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/ukpga/2008/9/schedule/2/paragraph/63",
    "retrieved_at": "2026-10-29T09:12:06.707101+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."
}