[25ZA Postponing gain or loss under section 25(3): interests in UK land]
Taxation of Chargeable Gains Act 1992 (1992 c 12) | Legislation

[25ZA  Postponing gain or loss under section 25(3): interests in UK land]

[(1)     This section applies if an interest in UK land is deemed to have been disposed of under section 25(3) by a person at any time.

(2)     The gain or loss that, but for this subsection, would have accrued

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