# Postal Services Act 2011, Paragraph 4


For the purposes of the Taxation of Chargeable Gains Act 1992 a disposal constituted by a relevant transfer is to be treated in relation to the transferor and transferee as made for a consideration such that no gain or loss accrues to the transferor.

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Source: https://www.legislation.gov.uk/ukpga/2011/5/schedule/2/paragraph/4 (the official version)
Page: https://openlegislation.uk/postal-services-act-2011/schedule-2/paragraph-4
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.