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HMRC internal manual

Capital Gains Manual

Assets acquired for consideration due after date of acquisition

An asset may be acquired under an agreement which provides that all or part of theconsideration payable will be due after completion of the agreement, the amount to bedetermined by reference to some future event. The amount which the purchaser actually paysunder the terms of the agreement should be regarded as the cost of acquisition withinTCGA92/S38 (1)(a), see CG15130.