# The Tax Law Rewrite Acts (Amendment) Order 2013, Article 5: Taxation of the Chargeable Gains Act 1992


In section 140C(5) (transfer or division of non-UK business) for “section 815A of the Taxes Act” substitute “section 122 of TIOPA 2010 (tax treated as chargeable in respect of gains on transfer of non-UK business)”.

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Source: https://www.legislation.gov.uk/uksi/2013/463/article/5 (the official version)
Page: https://openlegislation.uk/tax-law-rewrite-acts-amendment-order-2013/article-5
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.