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HMRC internal manual

Capital Gains Manual

From
HM Revenue & Customs
Updated
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Capital allowances: relating to the disposal

TCGA92/S41 (6)

The amount of capital allowances to be taken into account under TCGA92/S41 in relation to a disposal is
 

  • increased by any further capital allowances falling to be made as a result of the disposal, but
  • decreased by any balancing charge falling to be made as a result of the disposal.