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Taxation of Chargeable Gains Act 1992 Schedule 4AA Paragraph 13
Re-basing to 5 April 2015 and 5 April 2019
Paragraph 13 establishes the re-basing rules that apply when a non-resident disposes of UK land or property, using two key valuation dates — 5 April 2015 and 5 April 2019 — to determine the chargeable gain or loss.
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