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Taxation of Chargeable Gains Act 1992 Schedule 4AA paragraphs 10–11
Calculation of residential property gain if election made under paragraph 8 or 9
Schedule 4AA paragraphs 10 and 11 set out how to calculate the residential property gain element when a non-resident disposes of pre-April 2015 UK land and has elected to use either the retrospective basis or the straight-line time apportionment basis instead of the default 2019 rebasing.
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