131 Indexation allowance
Taxation of Chargeable Gains Act 1992 (1992 c 12) | Legislation

131  Indexation allowance

(1)     This section applies where—

(a)     by virtue of section 127, on a reorganisation the original shares (taken as a single asset) and the new holding (taken as a single asset) fall to be treated as the same asset acquired

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