153 Assets only partly replaced
Taxation of Chargeable Gains Act 1992 (1992 c 12) | Legislation

153  Assets only partly replaced

(1)     Section 152(1) shall not apply if part only of the amount or value of the consideration for the disposal of, or of the interest in, the old assets is applied as described in that subsection, but if all of the amount or value of the consideration except for a part which is less than the amount of the gain (whether

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