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chargeable asset

British

noun

any asset that can give rise to assessment for capital gains tax on its disposal. Exempt assets include principal private residences, cars, investments held in a personal equity plan, and government securities

"Collins English Dictionary — Complete & Unabridged" 2012 Digital Edition © William Collins Sons & Co. Ltd. 1979, 1986 © HarperCollins Publishers 1998, 2000, 2003, 2005, 2006, 2007, 2009, 2012

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