Taxation of Chargeable Gains Act 1992 Schedule 4ZZA paragraph 6A

Special rule for certain disposals to which both Schedule 4ZZA and Schedule 4ZZB relate

Paragraph 6A of Schedule 4ZZA provides a special rule for calculating gains on disposals that fall within the scope of both the investors' relief rules (Schedule 4ZZA) and the business asset disposal relief rules (Schedule 4ZZB).

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