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Taxation of Chargeable Gains Act 1992 section 210B
Disposal and acquisition of section 119 or 120 securities
Section 210B introduces a "bed and breakfast" anti-avoidance rule that prevents insurance companies from selling and rebuying the same type of securities within a 10-day window in order to crystallise an artificial allowable loss for capital gains tax purposes.
Access full legislation.And much more.
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