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Section 57C: Gains and losses on disposals of residential property interests
Taxation of Chargeable Gains Act 1992 · 1992 c. 12View on legislation.gov.uk
Part II: General Provisions relating to computation of gains and acquisitions and disposals of assets — Chapter 7: Computation of gains and losses: disposals of residential property interests
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Reuse reviewed 21 August 2026 under Open Government Licence v3.0.