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HMRC internal manual

Capital Gains Manual

HM Revenue & Customs
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Assets held on 6/4/65: part-disposals after 5/4/65: example

TCGA92/SCH2/PARA16 (8)Where there is a second part-disposal after 6 April 1965 it is necessary to apportion

  • the remnant of original cost attributable to the assets retained after the first part- disposal, and
  • the value of the assets retained on the first part-disposal,by reference to the respective values of the assets disposed of and retained at the date of the second part-disposal.