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HMRC internal manual

Capital Gains Manual

Assets held on 6/4/65: time-apportionment formula: example

TCGA92/SCH2/PARA16 (3)Where an asset was acquired six years before 6 April 1965 and disposed of four years after that date at a gain of £10,000 over the whole period, the portion of the gain which would be a chargeable gain would be

4 x £10,000 = £4,000
4 + 6