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Taxation of Chargeable Gains Act 1992 section 5AAA paragraph 32
Deemed disposals of UK land by company or fund ceasing to be qualifying etc
Section 5AAA paragraph 32 deals with what happens when a qualifying fund or qualifying company that has benefited from an exemption election for at least five years either loses that election or begins winding up, triggering a deemed disposal and reacquisition of UK land assets at market value.
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