# Value Added Tax Act 1983 (repealed 1.9.1994), Paragraph 4

Extent: E+W+S+N.I.

The disposal of an asset in a case in which any gain accruing on that disposal is not a chargeable gain by virtue of section 258(2) of the Taxation of Chargeable Gains Act 1992.

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Source: https://www.legislation.gov.uk/ukpga/1983/55/schedule/6/part/Group/11/Works/of/Art/etc./paragraph/4 (the official version)
Page: https://openlegislation.uk/value-added-tax-act-1983-repealed-191994/schedule-6/part-Group/11/Works/of/Art/etc./paragraph-4
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.