[261C Meaning of “the maximum amount” for purposes of section 261B]
Taxation of Chargeable Gains Act 1992 (1992 c 12) | Legislation

[261C  Meaning of “the maximum amount” for purposes of section 261B]

[(1)     For the purposes of section 261B “the maximum amount” is the amount on which the person would be chargeable to capital

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