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Taxation of Chargeable Gains Act 1992 section Sch 4 paras 2–3
Charges rolled-over or held-over
Section Sch 4 paragraphs 2 and 3 deal with the application of halving relief to deferred chargeable gains that have been rolled over or held over, where the original gain relates to an asset held before 31 March 1982.
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