# Finance Act 2013, Paragraph 3


In section 2 (persons and gains chargeable to capital gains tax, and allowable losses), after subsection (7) insert—
“(7A) Nothing in this section applies in relation to an ATED-related gain chargeable to, or an ATED-related loss allowable for the purposes of, capital gains tax by virtue of section 2B.”

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Source: https://www.legislation.gov.uk/ukpga/2013/29/schedule/25/paragraph/3 (the official version)
Page: https://openlegislation.uk/finance-act-2013/schedule-25/paragraph-3
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.