[198D No double claims]
Taxation of Chargeable Gains Act 1992 (1992 c 12) | Legislation

[198D  No double claims]

[(1)     If P makes a claim under section 198A or 198B, no other relevant claim may be made in respect of the relevant acquisition.

(2)     P may make a claim under section 198A or 198B (“the new claim”), if P has previously

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