49 Contingent liabilities
Taxation of Chargeable Gains Act 1992 (1992 c 12) | Legislation

49  Contingent liabilities

(1)     In the first instance no allowance shall be made in the computation of the gain—

(a)     in the case of a disposal by way of assigning a lease of land or other property, for any liability remaining with, or assumed by, the person making the disposal by way of

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