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Taxation of Chargeable Gains Act 1992 Schedule 4ZZA paragraph 6
Cases where election made or none of Cases 1 to 3 apply
Paragraph 6 of Schedule 4ZZA deals with situations where either the taxpayer has made an election or none of the standard computational cases (Cases 1 to 3) apply, providing a default method for calculating gains or losses on the disposal of assets held before April 2019.
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