# Finance Act 2013, Paragraph 12


In section 171 (transfers within a group: general provisions), in subsection (2), after paragraph (b) insert—
“(ba) a relevant high value disposal on which (ignoring subsection (1)) there accrues to company A an ATED-related gain chargeable to, or an ATED-related loss allowable for the purposes of, capital gains tax by virtue of section 2B; or”.

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Source: https://www.legislation.gov.uk/ukpga/2013/29/schedule/25/paragraph/12 (the official version)
Page: https://openlegislation.uk/finance-act-2013/schedule-25/paragraph-12
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.