CAA01/S572 & S573

The sale of property includes:

the exchange of property, and

the surrender of a leasehold interest for valuable consideration.

Where there is an exchange of property or the surrender of a leasehold interest for valuable consideration, net proceeds of sale and sale price include:

the consideration for the exchange, and

the consideration for surrender.

The time of sale is the earlier of:

the time of completion, and

the time when possession is given.

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