Access full legislation.And much more.
By becoming a member, your team gets full access to Tax World research tools and source-backed tax resources.
- AI tax research with linked legislation and Finance Act changes
- Commentary, official guidance, publications and training material
- Case law, appeals and tribunal decisions in one place
Taxes Consolidation Act 1997 Schedule 26 paragraph 3
Capital gains
Schedule 26 paragraph 3 provides for a tax-neutral capital gains tax treatment when assets are transferred to a relevant port company in the course of a relevant transfer, ensuring that no gain or loss arises on the transfer and that deferred gains are preserved.
Access full legislation.And much more.
By becoming a member, your team gets full access to Tax World research tools and source-backed tax resources.