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Taxation of Chargeable Gains Act 1992 Schedule 4AA paragraphs 17–18
Persons with UK land ceasing to be UK resident after 5 April 2019
Paragraphs 17 and 18 deal with what happens when settlement trustees or a company leave UK residence after 5 April 2019 and later dispose of UK land assets they held on that date.
Access full legislation.And much more.
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