TCGA92/S140 (6) and (6A)

Chargeable gains that are deferred on an outward domestication (CG45660) are brought back into charge on the occasion of certain disposals (CG45670). However, the gains are not brought back into charge if the disposal is deemed to be at no gain/no loss or in cases to which the European Tax Merger Directive (ETMD) applies.

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