3A

For the purposes of this Act, the following are “the no gain/no loss provisions”—

a

sections 58, 73, 139, 140A, 140E, 171, 211, 215, 216, 217A, 218 to 221, 257(3), 258(4), 264 and 267(2) of this Act;

b

section 148 of the 1979 Act;

c

section 148 of the Finance Act 1982;

d

section 130(3) of the Transport Act 1985;

e

section 486(8) of the Taxes Act;

f

paragraph 2(1) of Schedule 7 to the Broadcasting Act 1996;

g

paragraphs 3 and 9 of Schedule 26 to the Transport Act 2000;

h

paragraphs 3, 18, 29 and 32 of Schedule 9 to the Energy Act 2004;

i

paragraph 9 of Schedule 4 to the Consumers, Estate Agents and Redress Act 2007.