[169P Amount of relief: special provision for certain associated disposals]
Taxation of Chargeable Gains Act 1992 (1992 c 12) | Legislation

[169P  Amount of relief: special provision for certain associated disposals]

[(1)     This section applies where, on a disposal associated with a relevant material disposal, any of the conditions in subsection (4) is met.

(2)     Only such part of the amount which would otherwise result under subsection (1) of section 169N as is just and reasonable is to be treated as so resulting.

(3)     And the balance of that amount. . . is accordingly a chargeable gain for the purposes of this Act.

(4)     The conditions referred to in subsection (1) are—

(a)     that the assets which (or interests in

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