
1) Crystallized
Found on
https://www.crosswordclues.com/clue/crystallised

If a deferred gain is crystallised it becomes chargeable to capital gains tax. A deferred gain will be crystallised if one of several defined events occur. For example a gain deferred under the enterprise investment scheme (EIS) deferral relief scheme will crystallise if you sell your EIS shares.
Found on
http://www.encyclo.co.uk/local/20949

If a deferred gain is crystallised it becomes chargeable to capital gains tax. A deferred gain will be crystallised if one of several defined events occur. For example a gain deferred under the Enterprise Investment Scheme (EIS) deferral relief scheme will crystallise if you sell your EIS shares.
Found on
https://www.encyclo.co.uk/local/20956
No exact match found.