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Taxation of Chargeable Gains Act 1992 section 167A
Gifts of direct or indirect interests in UK land to non-residents
Section 167A ensures that gift hold-over relief under section 165 remains available when business assets comprising direct or indirect interests in UK land are gifted by a UK resident to a non-UK resident, while providing a mechanism for the held-over gain to be charged on the non-resident transferee's subsequent disposal.
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