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Taxation of Chargeable Gains Act 1992

[F1Election for retrospective basis of calculationU.K.

Textual Amendments

F1Sch. 4AA inserted (with effect in accordance with Sch. 1 paras. 120, 123 of the amending Act) by Finance Act 2019 (c. 1), Sch. 1 para. 17

8U.K.The person may make an election under this paragraph for the assumption that the asset is sold and reacquired as mentioned in paragraph 7 not to apply.]