rebasing
C1CEFR level
80/100Rarity: very rare
TechnicalRegister
The resetting of an asset's base cost to its market value at a specified date for gains calculations.
Rebasing to 2017 values wiped out decades of accrued gain for the newly deemed-domiciled taxpayers.
Rarity runs from 0 (a word everyone knows) to 100 (almost never seen outside specialist or literary writing). Level is the word's real difficulty on the CEFR scale, from A1 to C2.
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