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Taxation of Chargeable Gains Act 1992 Schedule 4ZZB paragraph 10
Interest subsisting under contract for off-plan purchase
Paragraph 10 of Schedule 4ZZB deals with how to determine the period of ownership for capital gains purposes when a person holds an interest in a residential property under an off-plan purchase contract — that is, a contract to buy a property that has not yet been built or completed.
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