[80A Postponing gain or loss under section 80(2): interests in UK land]
Taxation of Chargeable Gains Act 1992 (1992 c 12) | Legislation

[80A  Postponing gain or loss under section 80(2): interests in UK land]

[(1)     This section applies if—

(a)     an interest in UK land is deemed to have been disposed of under section 80(2) by trustees of a settlement

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