F1Computation of balancing gains or losses on relevant high value disposal within Case 1, 2 or 3 (and no election made)U.K.
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Textual Amendments
F1Sch. 4ZZC omitted (with effect in accordance with Sch. 1 paras. 120, 123 of the amending Act) by virtue of Finance Act 2019 (c. 1), Sch. 1 para. 20