Point in time view as at 06/11/2013.
There are currently no known outstanding effects for the Railways Act 2005, Cross Heading: Chargeable gains: assets to be treated as disposed without a gain or a loss.
5E+W+SFor the purposes of the 1992 Act, a relevant transfer of an asset is to be treated as a disposal of that asset 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. 10 para. 5 in force at 8.6.2005 by S.I. 2005/1444, art. 2(1), Sch. 1
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