[275C Location of assets: interests of co-owners]
Taxation of Chargeable Gains Act 1992 (1992 c 12) | Legislation

[275C  Location of assets: interests of co-owners]

[(1)     This section applies for determining for the purposes of this Act—

(a)     the situation of an interest (see subsection (4)) in an asset, or

(b)     whether the situation of an

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