809Z8(1) In this Chapter, in relation to a sale or other disposal, “the disposal proceeds” means–
(a)the consideration for the disposal, less
(b)any agency fees that are deducted before the consideration is paid or otherwise made available to or for the benefit of the person making the disposal (“the transferor”) or any other relevant person.
809Z8(2) The following rules apply in determining the consideration for the disposal.
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