Point in time view as at 26/05/2015.
Taxation of Chargeable Gains Act 1992, Paragraph 7 is up to date with all changes known to be in force on or before 07 March 2025. There are changes that may be brought into force at a future date. Changes that have been made appear in the content and are referenced with annotations.
7U.K.For the purposes of this Schedule a no gain/no loss disposal is one on which by virtue of any of the [F1no gain/no loss provisions] neither a gain nor a loss accrues to the person making the disposal.
Textual Amendments
F1Words in Sch. 4 para. 7 substituted (with effect in accordance with Sch. 2 para. 71 of the amending Act) by Finance Act 2008 (c. 9), Sch. 2 para. 66
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