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Taxation of Chargeable Gains Act 1992 section 7A-7B
Gains to be brought into pool on subsequent transfer of value [TCGA 1992 Sch 4C paras 7A-7B]
Section 7A-7B deals with what happens to the Schedule 4C gains pool when the trustees of a transferor settlement make a further transfer of value in a later tax year, including how gains from that further transfer are added to any existing pool or, if no pool exists, how a new pool is created.
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