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Taxation of Chargeable Gains Act 1992 Schedule 4ZZA paragraphs 2-4
Assets held on 5 April 2013, 5 April 2015 or 5 April 2016: no paragraph 5 election
Paragraphs 2 to 4 of Schedule 4ZZA set out how to calculate chargeable gains or allowable losses on disposals of assets by non-residents who held those assets on specific historic dates (5 April 2013, 5 April 2015 or 5 April 2016), where no rebasing election under paragraph 5 has been made.
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