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HMRC internal manual

Capital Gains Manual

HM Revenue & Customs
, see all updates

Deferred consideration: shares and securities: legislation deemed always to have existed

FA97/S89 (2)

The rules in TCGA92/S138A are deemed

  • to have always been part of TCGA 1992, and
  • to have always been included in the earlier pre-consolidation legislation applying to chargeable periods beginning before 6 April 1992.