74 Effect on sections 72 and 73 of relief under section 165 or 260
Taxation of Chargeable Gains Act 1992 (1992 c 12) | Legislation

74  Effect on sections 72 and 73 of relief under section 165 or 260

(1)     This section applies where—

(a)     a claim for relief was made under section 165 or 260 in respect of the disposal of an asset to a trustee, and

(b)     the trustee

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