236 Prevention of double charge
Taxation of Chargeable Gains Act 1992 (1992 c 12) | Legislation

236  Prevention of double charge

(1)     Where a charge can be said to accrue by virtue of section 232 or 233 in respect of any of the gain carried forward by virtue of section 229(1) or (3), so much of the gain charged shall not be capable of being

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