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Taxation of Chargeable Gains Act 1992 section Sch 4ZZB para 6-7
Assets held at 5 April 2015: default method
Schedule 4ZZB paragraphs 6 and 7 establish the default method for calculating gains or losses on non-resident disposals of assets that were already held on 5 April 2015, by rebasing them to their market value at that date.
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