[39A Exclusion of certain expenditure: structures and buildings allowances]
Taxation of Chargeable Gains Act 1992 (1992 c 12) | Legislation

[39A  Exclusion of certain expenditure: structures and buildings allowances]

[(1)     This section applies if—

(a)     a person disposes of an asset to a connected person,

(b)     the asset is, or is an interest in, a building

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