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Ch 19: Capital Gains Tax and Computation of Gains

*This F6 (TX) Summary Notes is Valid Up to 31 August 2025.

Chapter Focus Points: Capital Gains Tax (CGT), Residence, Chargeable and Exempt Assets, Net Disposal Proceeds and Market Value, Allowable Expenditure, Capital Losses and Their Treatment, Tax Planning: Selling Assets in Tranches.

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Ch 19: Capital Gains Tax and Computation of Gains

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