36U.K.In section 35(3)(d) of the 1992 Act (no gain no loss disposals) after sub-paragraph (xiv) insert—
“(xv)paragraph 3, 18, 29 or 32 of Schedule 9 to the Energy Act 2004.”
Commencement Information
I1Sch. 9 para. 36 in force at 5.10.2004 by S.I. 2004/2575, art. 2(1), Sch. 1