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HMRC internal manual

Capital Gains Manual

From:
HM Revenue & Customs
Published:
Updated:
, see all updates

  1. Contents
  2. CG10200C
  3. CG18000C
  4. CG18050P
  5. CG18052

Annual exempt amount: settlements for disabled persons

Full exemption is due for the year even if the conditions are satisfied only for part of the year, for example if attendance allowance ceases.

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