48 Consideration due after time of disposal
Taxation of Chargeable Gains Act 1992 (1992 c 12) | Legislation

Miscellaneous provisions

48  Consideration due after time of disposal

[(1)]     In the computation of the gain consideration for the disposal shall be brought into account without any discount for postponement of the right to receive any part of it and, in the first instance, without regard to a risk of any part of the consideration

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