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Taxation of Chargeable Gains Act 1992 Schedule 4ZZB paragraph 9
Cases where asset acquired after 5 April 2015 or election made under paragraph 2(1)(b)
Paragraph 9 of Schedule 4ZZB deals with how to calculate the chargeable gain or allowable loss on disposals of assets that were either acquired after 5 April 2015 or where the taxpayer has elected to use the retrospective basis of computation under paragraph 2(1)(b).
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