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Taxation of Chargeable Gains Act 1992 section 35A
Disposal of asset acquired on no gain/no loss disposal
Section 35A ensures that when an asset acquired between 1 April 1982 and 5 April 2008 through a no gain/no loss transfer is later disposed of, its base cost is rebased to its 31 March 1982 market value for capital gains tax purposes.
Access full legislation.And much more.
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