[303Z49 Proceeds of realisation]

[303Z49  Proceeds of realisation]

[(1)     This section applies where any cryptoasset or other item of property is realised under section 303Z48.

(2)     The proceeds of the realisation must be applied as follows—

(a)     first, they must be applied in making any payment required to be made by virtue of section 303Z45(9);

(b)     second,

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