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Taxation of Chargeable Gains Act 1992 Schedule 4ZZC paragraphs 11–15
Computation of residential property gains and losses on relevant high value disposal within Case 1, 2 or 3 (and no election made)
Paragraphs 11 to 15 of Schedule 4ZZC set out how to calculate residential property gains and losses when a relevant high value disposal falls within Case 1, Case 2 or Case 3, and no election has been made to use an alternative computation method.
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