Statute
Section 36A — Taxation of Chargeable Gains Act 1992: Re-basing in relation to direct or indirect disposals of UK land
Text of the provision Official document
Re-basing in relation to direct or indirect disposals of UK land 36A Schedule 4AA makes provision for the re-basing of assets where—
a the assets are held on 5 April 2019, b there is a disposal after that date, and c the disposal is a direct or indirect disposal of UK land (within the meaning of that Schedule).
Official source: legislation.gov.uk
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