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Taxation of Chargeable Gains Act 1992 Schedule 4AA paragraph 15
Calculation of residential property gain if election made under paragraph 14
Schedule 4AA paragraph 15 explains how to calculate the residential property gain on a direct disposal of UK land by a non-resident, where the person has elected under paragraph 14 for the retrospective basis of calculation rather than the default rebasing to 5 April 2019.
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