Schedule 5: Consequential Amendments relating to Part 2 Taxation of Chargeable Gains Act 1992
235.Paragraph 16 adds paragraph 4 of Schedule 4 (which provides no gain or loss treatment for a transfer from the C&AG to the new NAO) to a list of “no gain/ no loss provisions” in section 288(3A) of the Taxation of Chargeable Gains Act 1992.