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Legislation

Taxation of Chargeable Gains Act 1992

Crossheading Cash basis accounting

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Section 47A Exemption for certain disposals under, or after leaving, cash basis
Section 47B Disposals made by persons after leaving cash basis

Chapter III Computation of gains: General provisions
Crossheading Cash basis accounting

Crossheading Cash basis accounting

From legislation.gov.uk

Contents

Section 47A Exemption for certain disposals under, or after leaving, cash basis
Section 47B Disposals made by persons after leaving cash basis