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Taxation of Chargeable Gains Act 1992 section 184E
Sections 184A and 184B: "pre-change assets": basic rules
Section 184E sets out the rules for determining when an asset retains or loses its status as a "pre-change asset" for the purposes of the anti-avoidance rules in sections 184A and 184B, and how that status tracks through to replacement or successor assets.
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