{
  "url": "https://openlegislation.uk/housing-and-regeneration-transfer-schemes-tax-consequences-regulations-2015/regulation-6",
  "json_url": "https://openlegislation.uk/housing-and-regeneration-transfer-schemes-tax-consequences-regulations-2015/regulation-6.json",
  "legislation": "uksi/2015/1540",
  "legislation_title": "The Housing and Regeneration Transfer Schemes (Tax Consequences) Regulations 2015",
  "legislation_url": "https://openlegislation.uk/housing-and-regeneration-transfer-schemes-tax-consequences-regulations-2015",
  "path": "regulation/6",
  "kind": "regulation",
  "number": "6",
  "heading": "Chargeable gains: disposal on transfer to be treated as no gain/no loss disposal",
  "text": "(1) For the purposes of TCGA 1992, a disposal constituted by a transfer is to be taken in relation to the transferor and transferee to be for a consideration such that no gain or loss accrues to the transferor.\n(2) For the purposes of any provision about a relevant tax, paragraph (1) is to be treated as one of the no gain/no loss provisions in section 288(3A) of that Act (meaning of “the no gain/no loss provisions”).",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [
    {
      "type": "footnote",
      "label": "f1",
      "text": "Section 288(3A) was inserted by paragraph 63 of Schedule 2 to the Finance Act 2008 (c. 9)."
    }
  ],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/uksi/2015/1540/regulation/6",
    "retrieved_at": "2026-10-28T23:33:38.712235+00:00"
  },
  "licence": "Open Government Licence v3.0",
  "licence_url": "https://www.nationalarchives.gov.uk/doc/open-government-licence/version/3/",
  "attribution": "Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives."
}