[159A Disposals of interests in UK land by non-residents: roll-over relief]
Taxation of Chargeable Gains Act 1992 (1992 c 12) | Legislation

[159A  Disposals of interests in UK land by non-residents: roll-over relief]

[(1)     This section applies in a case where—

(a)     the old assets that are disposed of are interests in UK land, and

(b)     a chargeable gain

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