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CGT Taper Relief

Coins
 
 
% of gain relieved

Complete years held
after 5/4/1998*
Business Assets
Non -Business Assets
1
50
0
2
75
0
3
75
5
4
75
10
5
75
15
6
75
20
7
75
25
8
75
30
9
75
35
10 or more
75
40

* Including one bonus year for non-business assets held on 17 March 1998

 
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