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HMRC internal manual

Capital Gains Manual

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.