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Taxation of Chargeable Gains Act 1992 Schedule 4ZZA paragraph 5
Election for paragraphs 2 to 4 not to apply to a chargeable interest
Paragraph 5 of Schedule 4ZZA allows a person to elect that the special rebasing and computational rules in paragraphs 2 to 4 of the Schedule should not apply to a particular chargeable interest in UK land.
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