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Taxation of Chargeable Gains Act 1992 Schedule 4ZZC paragraph 18
Computation of balancing gains or losses on relevant high value disposal within Case 1, 2 or 3 (and no election made)
Paragraph 18 of Schedule 4ZZC sets out how to calculate any balancing chargeable gain or allowable loss when a relevant high value disposal falls within Case 1, Case 2 or Case 3, and no special election has been made.
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