Taxation of Chargeable Gains Act 1992 Schedule 4ZZC paragraph 10

Computation of residential property gains or losses on relevant high value disposal not within Case 1, 2 or 3 (or where an election is made)

Paragraph 10 of Schedule 4ZZC sets out how to calculate the chargeable gain or allowable loss on a relevant high value disposal of residential property where the disposal does not fall within Cases 1, 2 or 3, or where the taxpayer has made an election to use a different computation method.