11U.K.In section 35(3)(d) of the Taxation of Chargeable Gains Act 1992 (no gain no loss disposals), after sub-paragraph (xvi) insert—
“(xvii)paragraph 9 of Schedule 4 to the Consumers, Estate Agents and Redress Act 2007.”
Commencement Information
I1Sch. 7 para. 11 in force at 21.12.2007 by S.I. 2007/3546, art. 3, Sch.