# Finance Act 2008, Paragraph 63


In section 288 (interpretation), after subsection (3) insert—
“(3A) For the purposes of this Act, the following are “the no gain/no loss provisions”—
(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;
(b) section 148 of the 1979 Act;
(c) section 148 of the Finance Act 1982;
(d) section 130(3) of the Transport Act 1985;
(e) section 486(8) of the Taxes Act;
(f) paragraph 2(1) of Schedule 7 to the Broadcasting Act 1996;
(g) paragraphs 3 and 9 of Schedule 26 to the Transport Act 2000;
(h) paragraphs 3, 18, 29 and 32 of Schedule 9 to the Energy Act 2004;
(i) paragraph 9 of Schedule 4 to the Consumers, Estate Agents and Redress Act 2007.”

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Source: https://www.legislation.gov.uk/ukpga/2008/9/schedule/2/paragraph/63 (the official version)
Page: https://openlegislation.uk/finance-act-2008/schedule-2/paragraph-63
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.