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HMRC internal manual

Capital Gains Manual

HM Revenue & Customs
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Legatees: computing gains arising to: expenses of transfer

TCGA92/S64 (1)Where a person

  • makes a disposal of a right or interest in or over an asset


  • that person acquired his or her interest as a legatee, see CG31100-31130,then TCGA92/S64 (1) provides for a deduction to be made in computing the capital gain in respect of certain expenses arising on the transfer of the asset to him or her.