This section has no associated Explanatory Notes
9U.K.For the purposes of the 1992 Act a disposal—
(a)constituted by a relevant transfer, or
(b)by virtue of provision made under paragraph 4 of Schedule 19,
is to be taken (in relation to the person to whom the disposal is made as well as the person making the disposal) to be for a consideration such that no gain or loss accrues to the person making the disposal.