TCGA92/S23 (2), TCGA92/S122 (4), TCGA92/S133 (4) & TCGA92/S244 (2)

TCGA92/S23 (2), TCGA92/S122 (4), TCGA92/S133 (4), and TCGA92/S244 (2) counteract the possibility that, as a result of several applications of the rules relating to

small compensation receipts under TCGA92/S23 (1)(b) and TCGA92/S23 (1)(c), see CG15700+, or

small capital distributions in respect of shares under TCGA92/S122 (2), see CG57835+, or

small cash premiums in respect of conversions of British Government and other securities under TCGA92/S133, see CG55030, or

the small consideration for a disposal of land within TCGA92/S242, see CG71870+, or

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