# Finance Act 2009, Paragraph 7


In Schedule 3 (assets held on 31 March 1982), in paragraph 1(2) (meaning of no gain/no loss disposal), after “provisions” insert “ or any of sections 195B, 195C or 195E ”.

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Source: https://www.legislation.gov.uk/ukpga/2009/10/schedule/40/paragraph/7 (the official version)
Page: https://openlegislation.uk/finance-act-2009/schedule-40/paragraph-7
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.