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Taxation of Chargeable Gains Act 1992 Schedule 4ZZB paragraph 8
Modified application of paragraphs 5 to 7 where election made for straight-line time apportionment
Paragraph 8 of Schedule 4ZZB provides an alternative method for calculating the non-resident capital gains tax (NRCGT) gain or loss on a disposal of UK residential property, where the person elects to use straight-line time apportionment instead of the default rebasing method.
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