Transport Act 2000 (c. 38)

SCHEDULES

SCHEDULE 26 Transfers: tax

Part VII Other provisions concerning transfers

Chargeable gains: consequential amendment

37 In section 35(3)(d) of the 1992 Act (list of provisions for transfers treated as made without gain or loss), after sub-paragraph (xiii) (inserted by paragraph 2(3) of Schedule 7 to this Act) insert—

“(xiv) paragraphs 3 and 9 of Schedule 26 to the Transport Act 2000;”.