Related Commentary  Related HMRC Manuals

154(1)  Sections 152, 153 and 229 shall have effect subject to the provisions of this section in which–

(a)the “held-over gain”  means the amount by which, under those sections, and apart from the provisions of this section, any chargeable gain on one asset (“asset No. 1” ) is reduced, with a corresponding reduction of the expenditure allowable in respect of another asset (“asset No. 2” ), and

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