[255C Application of section 255B(2) where maximum SI relief not obtained]
Taxation of Chargeable Gains Act 1992 (1992 c 12) | Legislation

[255C  Application of section 255B(2) where maximum SI relief not obtained]

[(1)     Subsection (2) applies if—

(a)     an individual's liability to income tax has been reduced (or treated by virtue of section 257T of ITA 2007 (spouses or civil partners) as reduced) for any tax

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