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Taxation of Chargeable Gains Act 1992 Schedule 4ZZB paragraph 14
Asset acquired after 5 April 2015 or election made under paragraph 2(1)(b) (but no rebasing in 2016 required)
Paragraph 14 of Schedule 4ZZB deals with how gains and losses are calculated on the disposal of non-resident capital gains tax (NRCGT) assets that were acquired after 5 April 2015, or where an election was made to use the 5 April 2015 market value as the acquisition cost, but where no rebasing to April 2019 values is required.
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