[168A Postponing held-over gain: interests in UK land]
Taxation of Chargeable Gains Act 1992 (1992 c 12) | Legislation

[168A  Postponing held-over gain: interests in UK land]

[(1)     This section applies if—

(a)     an interest in UK land is deemed to have been disposed of under section 168(1) by a transferee at any time, and

(b)

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