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On 1 September 2012, a company disposed of a freehold property used exclusively for its trade. The period during which reinvestment of the proceeds should take place in order for capital gains rollover relief to be obtained is: A. 1 September 2009 to 31 August 2013. B. 6 April 2011 to 5 April 2015. C. 6 April 2012 to 5 April 2016. D. 1 September 2011 to 31 August 2015. |