[247A Provisional application of section 247]
Taxation of Chargeable Gains Act 1992 (1992 c 12) | Legislation

[247A  Provisional application of section 247]

[(1)     This section applies where a person who disposes of land (“the old land”) to an authority exercising or having compulsory powers declares, in his return for the chargeable period in which the disposal takes place—

(a)     that the whole or any

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