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HMRC internal manual

Capital Gains Manual

Computation: IT: disposals within CVII of Sch.D: apportionment

TCGA92/SCH11/PARA11 (1) & TCGA92/SCH11/PARA11 (3)Where any apportionment of consideration or expenditure had to be made on a part-disposal in respect of which the disposer was liable, or would have been chargeable if he had made a gain, under Case VII of Schedule D (which applied for years up to and including 1970-71), the same apportionment should be used on the disposal of the remainder of the property and, where it is relevant, in the computation of the capital gains of the person who acquired the asset.