Schedule 10, Part 1, Part 4BC, paragraph 10Z7CJ(3)

If what is realised under paragraph 10Z7CI represents part only of an item of property, the reference in sub-paragraph (2)(c) to costs incurred in storing or insuring the property is to be read as a reference to costs incurred in storing or insuring the whole of the property.

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Source: legislation.gov.uk · retrieved 2026-09-04