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Legislation

Taxation of Chargeable Gains Act 1992

Crossheading Know-how

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Section 261A Disposal of know-how as part of disposal of all or part of a trade

Part VII Other property, businesses, investments etc.
Crossheading Know-how

Crossheading Know-how

From legislation.gov.uk

Contents

Section 261A Disposal of know-how as part of disposal of all or part of a trade