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Taxation of Chargeable Gains Act 1992 Schedule 4ZZB paragraph 13
Assets held at 5 April 2015 (where no election made and no rebasing in 2016 required)
Paragraph 13 of Schedule 4ZZB deals with how to calculate chargeable gains or losses on the disposal of non-resident capital gains tax (NRCGT) assets that were held on 5 April 2015, where the taxpayer has not elected for a specific computational method and where the 2016 rebasing rules do not apply.
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