# The Tax Law Rewrite Acts (Amendment) Order 2013, Article 6: Taxation of the Chargeable Gains Act 1992


In section 140F(4) (merger: assets outside UK tax charge) for “section 815A of the Taxes Act (transfer of a non-UK trade)” 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/6 (the official version)
Page: https://openlegislation.uk/tax-law-rewrite-acts-amendment-order-2013/article-6
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.