Taxation of Chargeable Gains Act 1992 Schedule 4ZZC paragraph 17

Computation of balancing gains or losses on relevant high value disposal not within Case 1, 2 or 3 (or where an election is made)

Paragraph 17 of Schedule 4ZZC sets out how to calculate the balancing chargeable gain or allowable loss when a relevant high value disposal of an interest in UK land does not fall within Cases 1, 2 or 3, or where the taxpayer has made an election to use this method instead.