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Taxation of Chargeable Gains Act 1992 Schedule 3 paragraphs 1–2
Previous no gain/no loss disposals
Schedule 3 paragraphs 1 to 2 deal with how the 31 March 1982 rebasing rules apply when an asset has passed through one or more no gain/no loss transfers, including intra-group transfers, before being disposed of to a third party.
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