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HMRC internal manual

Capital Gains Manual

• From: HM Revenue & Customs
• Published: 12 March 2016
• Updated: 11 December 2018, see all updates

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1. Contents
2. CG10200C
3. CG18000C
4. CG18050P
5. CG18056

Annual exempt amount: settlements: disabled persons: statutory definitions

`DISABILITY LIVING ALLOWANCE’: an allowance under Section 71 of those Acts.

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