[198G Qualification for section 153 relief]
Taxation of Chargeable Gains Act 1992 (1992 c 12) | Legislation

[198G  Qualification for section 153 relief]

[(1)     This section applies for the purposes of sections 198B and 198C.

(2)     A disposal and acquisition qualifies for section 153 relief if—

(a)     section 153(1) applies to part

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