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HMRC internal manual

Capital Gains Manual

Indexation: disposals 30/11/93+: no gain/loss transfers: share pools

Share pools

FA94 amended TCGA92/S110 so that indexation will not be added to the transferee’s RAE where a share pool is created or increased by a no gain/no loss transfer of shares on or after 30 November 1993. Detailed guidance for these cases are at CG51625.

The examples in these instructions all refer to no gain/no loss transfers between spouses. But the same treatment will apply to other no gain/no loss transfers - for example, between civil partners of each other or between companies in the same group, see CG45305.