# Finance Act 2009, Paragraph 2


In section 35(3) (assets held on 31 March 1982, including assets held on 6 April 1965)—
(a) in paragraph (c), omit the “or” at the end, and
(b) after that paragraph insert—
“(ca) where, by virtue of section 195B, 195C or 195E, neither a gain nor a loss accrues to the person making the disposal, or”.

---
Source: https://www.legislation.gov.uk/ukpga/2009/10/schedule/40/paragraph/2 (the official version)
Page: https://openlegislation.uk/finance-act-2009/schedule-40/paragraph-2
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.