For a gain or loss to be within the scope of tax on chargeable gains, there must be a chargeable disposal of a chargeable asset by a chargeable person. For a discussion of chargeable persons and chargeable disposals, see C1.102 and C1.104. For details of the definition of chargeable assets, see C1.301. This article covers the subset of chargeable assets in TCGA 1992, s 21(1)(c), which is 'any form of
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