244 Part disposal: consideration exceeding allowable expenditure
Taxation of Chargeable Gains Act 1992 (1992 c 12) | Legislation

244  Part disposal: consideration exceeding allowable expenditure

(1)     The provisions of sections 242(2) and 243(2) shall have effect subject to this section.

(2)     Where the allowable expenditure is less than the consideration for the part disposal (or is nil)—

(a)     the said provisions shall not apply, and

(b)

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