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Taxation of Chargeable Gains Act 1992 section 35
Assets held on 31st March 1982 (including assets held on 6th April 1965)
Section 35 establishes the rebasing rules for capital gains tax and corporation tax, so that only gains or losses accruing since 31 March 1982 are brought into account when a person disposes of an asset they held on that date.
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