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HMRC internal manual

Capital Gains Manual

Computation: income/profits not chargeable to Income Tax

TCGA92/S52 (2) & TCGA92/S52 (3)For Capital Gains Tax purposes, sums taken into account as receipts or as expenditure for Income Tax purposes include sums which would be so taken into account but for the fact that any profits or gains of a trade, profession, employment or vocation are not chargeable to Income Tax, or that losses are not allowable for those purposes.