Assets held on 6/4/65: submission to valuer
The right to elect for valuation as at 6 April 1965 extends to each separately identified disposal (but see CG15532 regarding part-disposals and CG51641 regarding unquoted shares and securities). Any consequent request for a valuation at that date of
- unquoted shares or securities, see CG59560+, or
- land in the United Kingdom, see CG74300+, or
- plant and machinery, ships, aircraft, caravans, plate, jewellery and other miscellaneous assets, see CG77000+,
should NOT be submitted to the Valuation Office Agency or Shares and Assets Valuation (whichever is appropriate) until a formal election has been made.