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Paragraph 2

In section 57A(3) (gains and losses on relevant high value disposals: interaction with other provisions)—

(a)

the words from “Part 4” to the end become paragraph (a), and

(b)

after that paragraph insert

“or,

(b)

Part 3 of Schedule 4ZZC applies (other disposals of residential property interests which are or involve relevant high value disposals).”