[151X Exclusion of some alternative finance return from sale consideration]
Taxation of Chargeable Gains Act 1992 (1992 c 12) | Legislation

[Other rules]

[151X  Exclusion of some alternative finance return from sale consideration]

[(1)     If under purchase and resale arrangements an asset is sold by one party to the arrangements to the other party, the alternative finance return is excluded in determining the consideration for the sale and purchase of the asset for the purposes of this

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