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Taxation of Chargeable Gains Act 1992 Schedule 1A paragraph 6
Exception for certain disposals of rights or interests under same arrangements etc
Section Schedule 1A paragraph 6 provides an exception that prevents linked disposals of rights or interests in companies from being treated as disposals of UK land-rich assets, where the companies' assets, if combined, would not meet the 75% UK land value threshold.
Access full legislation.And much more.
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