# Finance Act 2011, Paragraph 2


In section 171A of TCGA 1992 (election to reallocate gain or loss to another member of the group), omit subsection (7).

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Source: https://www.legislation.gov.uk/ukpga/2011/11/schedule/10/paragraph/2 (the official version)
Page: https://openlegislation.uk/finance-act-2011/schedule-10/paragraph-2
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.