Chapter III Computation of gains: General provisionsFrom legislation.gov.ukDetailsContentsCrossheading Re-basing to 1982, and assets held on 6th April 1965Crossheading Re-basing for non-residents for UK land etc held on 5 April 2019Crossheading Allowable deductionsCrossheading Wasting assetsCrossheading Cash basis accountingCrossheading Miscellaneous provisions
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