734 Reduction in amount charged: previous capital gains tax charge
Income Tax Act 2007 (2007 c 3) | Legislation

734  Reduction in amount charged: previous capital gains tax charge

(1)     This section applies if—

(a)     benefits provided as mentioned in section 732(1)(c) are received in a tax year,

(b)     . . .

(c)     . . . and

[(d)     chargeable gains are treated by section 87, 87K, 87L or 89(2) of, or paragraph 8 of Schedule

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