SCHEDULES
SCHEDULE 26 Transfers: tax
Part II Transfers to SRA from Franchising Director, Secretary of State and Regulator
Chargeable gains: no gain no loss
3
For the purposes of the 1992 Act a disposal by virtue of provision made under paragraph 34(a) of Schedule 17 is to be taken to be for a consideration such that no gain or loss accrues to the person making the disposal.