# Transport Act 2000, Paragraph 9


For the purposes of the 1992 Act a disposal—
(a) constituted by a relevant transfer, or
(b) by virtue of provision made under paragraph 4 of Schedule 19,
is to be taken (in relation to the person to whom the disposal is made as well as the person making the disposal) to be for a consideration such that no gain or loss accrues to the person making the disposal.

---
Source: https://www.legislation.gov.uk/ukpga/2000/38/schedule/26/paragraph/9 (the official version)
Page: https://openlegislation.uk/transport-act-2000/schedule-26/paragraph-9
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.