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Taxation of Chargeable Gains Act 1992 section Sch 5AAA paras 6-7
Disposals by non-UK residents
Section Sch 5AAA paragraphs 6 and 7 set out when a disposal of an asset deriving at least 75% of its value from UK land is treated as connected to a collective investment vehicle, and the exemptions that can disapply those rules.
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