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Taxation of Chargeable Gains Act 1992 Schedule 8 paragraphs 5–7A
Exclusion of premiums taxed as receipts of a property business etc.
Schedule 8 paragraphs 5 to 7A prevent double taxation by ensuring that lease premiums already taxed as property income are not also fully taxed as chargeable gains, with specific rules depending on the type of lease and disposal involved.
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