# Finance Act 2015, Paragraph 4


In section 2B (persons chargeable to capital gains tax on ATED-related gains), in subsection (10), in paragraph (b) of the definition of “ring-fenced ATED-related allowable losses”, for “from ATED-related chargeable gains accruing in any previous tax year on relevant high value disposals,” substitute “ from chargeable gains accruing in any previous tax year, ”.

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Source: https://www.legislation.gov.uk/ukpga/2015/11/schedule/7/paragraph/4 (the official version)
Page: https://openlegislation.uk/finance-act-2015/schedule-7/paragraph-4
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.