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    <description>Issue concerns entitlement to capital gain relief where sale proceeds were not deposited into the capital gain scheme but a replacement property was acquired within the prescribed period. Two lines of authority exist: some decisions treat timely purchase as satisfying the reinvestment requirement despite non-deposit, while others hold deposit into the designated scheme is a mandatory independent condition for claiming relief.</description>
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      <description>Issue concerns entitlement to capital gain relief where sale proceeds were not deposited into the capital gain scheme but a replacement property was acquired within the prescribed period. Two lines of authority exist: some decisions treat timely purchase as satisfying the reinvestment requirement despite non-deposit, while others hold deposit into the designated scheme is a mandatory independent condition for claiming relief.</description>
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