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Taxation of Chargeable Gains Act 1992 section 119C
Section 119A: unremitted Part 7A income
Section 119C restricts the uplift to the cost base of employment-related securities under section 119A where some or all of the related employment income arising under the disguised remuneration rules (Part 7A of ITEPA 2003) has not yet been remitted to the United Kingdom.
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