# Finance Act 2009, Paragraph 4


In section 175(2C)(b) (replacement of business assets by members of a group), after “applies” insert “ or is one where, by virtue of section 195B, 195C or 195E, neither a gain nor a loss accrues to the person making the disposal ”.

---
Source: https://www.legislation.gov.uk/ukpga/2009/10/schedule/40/paragraph/4 (the official version)
Page: https://openlegislation.uk/finance-act-2009/schedule-40/paragraph-4
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.