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Taxation of Chargeable Gains Act 1992 Schedule 4ZZC paragraph 16
Computation of balancing gains or losses on the RPI disposal
Paragraph 16 of Schedule 4ZZC sets out how to calculate any balancing chargeable gain or allowable loss that arises when the transition from RPI (Retail Prices Index) indexation to CPI (Consumer Prices Index) indexation triggers a deemed disposal of a qualifying asset.
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