»Ê¹ÚÌåÓýapp

»Ê¹ÚÌåÓýapp effect of an election out of the kink test under TCGA92/S35 (5) is that where, on or after 6 April 1988, a person disposes of an asset held on 31 March 1982 the gain or loss is computed solely by reference to 31 March 1982 market value. »Ê¹ÚÌåÓýapp kink test comparison by reference to the actual cost of the asset does not apply.