229 The relief
Taxation of Chargeable Gains Act 1992 (1992 c 12) | Legislation

229  The relief

(1)     In a case where relief is available under this subsection the claimant shall, on making a claim in the period of 2 years beginning with the acquisition, be treated for the purposes of this Act—

(a)     as if the consideration for the disposal were (if otherwise of a greater amount or value) of such amount as would secure that on the disposal neither a gain nor a loss accrues to him, and

(b)     as if the amount or value of the consideration

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