# The Ports Act 1991 (Levy on Disposals of Land, etc.) Order 1992, Article 7: Accrual of gains


Where, for the purposes of section 17 of the 1991 Act and this Order, on a disposal of relevant land or a relevant interest in land again accrues or is regarded as accruing to a member of a chargeable company’s group, the gain shall for those purposes be regarded as accruing to the chargeable company, even if the disposal is not made by that company or no actual benefit accrues to that company on the disposal.

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Source: https://www.legislation.gov.uk/uksi/1992/58/article/7 (the official version)
Page: https://openlegislation.uk/ports-act-1991-levy-on-disposals-of-land-etc-order-1992/article-7
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.