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Energy Act 2004
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- UK Public General Acts
- 2004 c. 20
- SCHEDULE 9
- Part 2
- Chargeable gains: assets to...
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Changes over time for: Cross Heading: Chargeable gains: assets to be treated as disposed without a gain or a loss
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Energy Act 2004, Cross Heading: Chargeable gains: assets to be treated as disposed without a gain or a loss is up to date with all changes known to be in force on or before 06 March 2025. 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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Chargeable gains: assets to be treated as disposed without a gain or a lossU.K.
18(1)This paragraph applies for the purposes of the 1992 Act where an asset is transferred by a transfer to which this Part of this Schedule applies.U.K.
(2)The asset shall be treated as disposed of to the transferee for a consideration of such amount as would secure that, on the disposal, neither a gain nor a loss accrues to the transferor.
Commencement Information
I1Sch. 9 para. 18 in force at 5.10.2004 by S.I. 2004/2575, art. 2(1), Sch. 1
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