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HMRC internal manual

Capital Gains Manual

HM Revenue & Customs
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Indexation: disposals 30/11/93+: rolled-up indexation to increase loss

TCGA92/S55 (10)

If, on the disposal, any part of the amounts allowed as deductions under TCGA92/S38 are to be excluded or restricted, the rolled-up indexation should be reduced in the same overall proportion.

TCGA92/S55 (11)

Similarly, if, prior to the disposal, there had been one or more part-disposals of the asset, the rolled-up indexation on the disposal should be reduced in proportion to the part or parts of the asset disposed of on the previous part-disposals.