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Taxation of Chargeable Gains Act 1992 Schedule 3 paragraphs 8–9
Elections under section 35(5): groups of companies
Section 35(5) rebasing elections within groups of companies: paragraphs 8 and 9 of Schedule 3 set out rules governing how the election to treat all assets as having a base cost equal to their 31 March 1982 value applies when the company making the election is part of a group.
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