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Taxation of Chargeable Gains Act 1992
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Taxation of Chargeable Gains Act 1992, Section 35A is up to date with all changes known to be in force on or before 26 November 2024. 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.
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[F135ADisposal of asset acquired on no gain/no loss disposalU.K.
(1)This section applies for the purposes of capital gains tax in relation to a disposal of an asset if—
(a)the person making the disposal acquired the asset after 31 March 1982 and before 6 April 2008,
(b)the disposal by which the person acquired the asset (“the relevant disposal”), and any previous disposal of the asset after 31 March 1982, was a disposal on which, by virtue of any enactment, neither a gain nor a loss accrued to the person making the disposal, and
(c)section 35(2) did not apply to the relevant disposal.
(2)It is to be assumed that section 35(2) did apply to the relevant disposal (and that section 56(2) applied to the relevant disposal accordingly).]
Textual Amendments
F1S. 35A inserted (with effect in accordance with Sch. 2 para. 71 of the amending Act) by Finance Act 2008 (c. 9), Sch. 2 para. 59
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