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Taxation of Chargeable Gains Act 1992 Schedule 11 paragraphs 3–5
Valuation of assets before 6th July 1973
Schedule 11 paragraphs 3 to 5 deal with how unquoted shares and securities should be valued for capital gains purposes when the relevant date falls before 6th July 1973, including special rules for assets acquired on death and for part disposals straddling that date.
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