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Taxation of Chargeable Gains Act 1992 Schedule 4ZZB paragraphs 16–19
Amount of gain or loss that is neither ATED-related nor an NRCGT gain or loss
Paragraphs 16 to 19 of Schedule 4ZZB set out how to calculate the portion of a chargeable gain or allowable loss on a property disposal that falls outside both the ATED-related gains regime and the non-resident capital gains tax (NRCGT) regime — in other words, the "residual" or general CGT element.
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