Finance Act 2013 (c. 29)

SCHEDULES

SCHEDULE 25 U.K. Charge on certain high value disposals by companies etc

PART 1 U.K. Taxation of Chargeable Gains Act 1992

3 U.K. In section 2 (persons and gains chargeable to capital gains tax, and allowable losses), after subsection (7) insert—

“(7A) Nothing in this section applies in relation to an ATED-related gain chargeable to, or an ATED-related loss allowable for the purposes of, capital gains tax by virtue of section 2B.”