# Taxation of Chargeable Gains Act 1992, Paragraph 14


The person may make an election under this paragraph for the assumptions that the asset is sold and reacquired as mentioned in paragraph 13 not to apply.

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Source: https://www.legislation.gov.uk/ukpga/1992/12/schedule/4AA/paragraph/14 (the official version)
Page: https://openlegislation.uk/taxation-of-chargeable-gains-act-1992/schedule-4AA/paragraph-14
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.