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  • If you do not choose rollover relief:


    This information may not apply to the current year. Check the content carefully to ensure it is applicable to your circumstances.

    End of attention
    • you cannot disregard any capital gain or capital loss made under the demerger, and
    • all your new interests in the demerged entity are acquired on the date of the demerger.
    Last modified: 25 Feb 2020QC 27448