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Taxation of Chargeable Gains Act 1992 Schedule 4AA paragraph 9
Election for straight-line time apportionment
Paragraph 9 allows a person disposing of UK land to elect for a straight-line time apportionment method instead of the default rebasing to 5 April 2015, so that only the portion of the total gain or loss attributable to the period after 5 April 2015 is brought into charge.
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