Paragraph 4
United Kingdom
The disposal of an asset in a case in which any gain accruing on that disposal is not a chargeable gain by virtue of F1section 258(2) of the Taxation of Chargeable Gains Act 1992.
Annotations
Textual amendments
- F1
Words in Item 4 substituted (in relation to tax for the year 1992-93 and subsequent years as mentioned in s. 289 of the amending Act) by Taxation of Chargeable Gains Act 1992 (c. 12), ss. 289, 290, Sch. 10 para.6 (with ss. 60, 101(1) and 201(3))
Notes on the whole Act
Textual amendments
- F1
Act repealed (1.9.1994) by 1994 c. 23, ss. 100(2), 101(2), Sch. 15 (with Sch. 13 paras. 2, 6, 9)