[614BQ Assignments on which neither a gain nor a loss accrues]
Income Tax Act 2007 (2007 c 3) | Legislation

[614BQ  Assignments on which neither a gain nor a loss accrues]

[(1)     This section applies if—

(a)     the current lessor (“L”) assigns the lessor's interest under the lease, and

(b)     the assignment is a disposal on which, as a result of any of the no gain/no loss

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