Schedule 9, Part II, Group 11, item 4
VATA 1994
Value Added Tax Act 1994 · United Kingdom
The disposal of an asset in a case in which any gain accruing on that disposal is not a chargeable gain by virtue of section 258(2) of the Taxation of Chargeable Gains Act 1992.
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Source: legislation.gov.uk · retrieved 2026-07-28